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Location: Puerto Rico Contact: Rosa Lázaro Phone: 787 282 5714 Email:

Firm Profile
O’Neill & Borges LLC is a full-service law firm with experience in substantially all corporate and commercial practice areas and with relevant expertise in corporate, tax, mergers and acquisitions, finance, real estate, government & regulatory affairs, public private partnerships, construction, insolvency, insurance and commercial litigation areas.

The firm was founded in 1962 and currently has almost 75 attorneys in over 30 practice areas. Our attorneys adhere to the highest standards of legal excellence and service. Our philosophy is to be extremely responsive to the needs of the client, with team-oriented efforts aimed at producing rapid results, in an efficient and cost-effective manner.

O’Neill & Borges has been involved in many of the most significant corporate, public finance and infrastructure transactions and adversarial proceedings in Puerto Rico for more than 50 years. The firm has been recognized by Chambers & Partners® law firm rankings and publications based in London, U.K., being recipient of the Law Firm of the Year Award for the years 2022, 2021, 2020, 2017, 2014 and 2011. Our firm has also been consistently recognized as a Band 1 law firm in the tax, corporate/commercial, bankruptcy, dispute resolution, real estate and environmental law areas and we are proud of having one of the highest number of ranked attorneys by Chambers & Partners for any law firm in Puerto Rico. Best Lawyers® has also recognized our firm as a leading law firm in the Corporate, M&A, Banking and Finance Law and Energy Law areas.

Our legal practice includes corporate tax, mergers and acquisitions, corporate and public finance, private equity and finance, health and insurance, commercial lending, real estate, environmental, energy and land use, legislative and regulatory affairs, commercial litigation, construction law, distribution law, bankruptcy and creditor’s rights, intellectual property, labor & employment litigation, collective bargaining, and tourism and hospitality, among others. Attorneys with experience and specialized education support each practice area.

Each of our practice areas works in an interdisciplinary manner in order to ensure well-rounded and thorough legal advice and representation to our clients. Our integrated legal practice includes strong support from an experienced group of paralegals and staff.

Our client base is extensive and represents our diversified practice. Among our clients are leading business organizations, including multiple Fortune 500 companies, entrepreneurs, banking and financial institutions, public private partnerships, insurance companies and brokers, private equity firms, professional services firms, real estate owners and developers, public entities, educational, and not-for-profit institutions.

Practice Areas
Bankruptcy, Insolvency & Restructuring
Commercial Lending & Financial Institutions
Commercial & Public Finance
Distribution & Franchising
Environmental Law
Labor & Employment
Legislative & Government Affairs
Mergers & Acquisitions
Real Estate
Retail Law
Privacy, Cybersecurity, Social Media and Digital Workplace

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