Motion for Leave to File Document — Oto Analytics, LLC v. Benworth Capital Partners PR LLC (Dkt. 272, D.P.R. No. 3:23-cv-01034)

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U.S. District Court for the District of Puerto Rico · No. 3:23-cv-01034-GMM · Doc. 272 · 2025-05-28 · Docket on CourtListener

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IN THE UNITED STATES DISTRICT COURT 
FOR THE DISTRICT OF PUERTO RICO 
 
FEDERAL RESERVE BANK OF SAN 
FRANCISCO,  
Plaintiff 
 
v. 
 
BENWORTH CAPITAL PARTNERS 
PR, LLC; BENWORTH CAPITAL 
PARTNERS, LLC; BERNARDO 
NAVARRO and CLAUDIA NAVARRO, 
Defendants 
 
Civil No. 23-01034 (GMM) 
 
 
 
 
 
 
MOTION FOR LEAVE TO FILE REPLY 
TO THE HONORABLE COURT: 
COMES NOW the Federal Reserve Bank of San Francisco (the “Reserve Bank”), by and 
through its undersigned legal counsel, and respectfully alleges, and prays as follows:  
1. 
On May 28, 2025, the Reserve Bank filed its Motion to Compel Documents and 
Communications Over Which Defendants Improperly Assert Accountant-Client Privilege (ECF 
No. 250, the “Motion to Compel”) seeking an order from this Court compelling Defendants 
Benworth Capital Partners PR, LLC, Benworth Capital Partners, LLC, Bernardo Navarro, and 
Claudia Navarro (together, the “Defendants”) and third-party subpoena recipients (i) Forvis 
Mazars, LLP (“Forvis”), (ii) Kaufman Rossin & Co. (“Kaufman”), (iii) Sotolongo & Associates, 
P.A. (“Sotolongo”), and (iv) Up Consulting Group LLC (“Up Consulting”) to produce documents 
and communications related to transfer pricing studies and analyses. 
2. 
On June 12, 2025, Defendants sought a five-day extension to respond to the Motion 
to Compel, which was granted by this Court’s Order the same day, and on June 17, 2025, the 
Defendants sought an additional one-day extension  (ECF Nos. 263, 264, 269). 
Case 3:23-cv-01034-GMM     Document 272     Filed 06/20/25     Page 1 of 4

 
 
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3. 
On June 18, 2025, Defendants filed their Joint Opposition to Plaintiff-Intervenor 
Federal Reserve Bank of San Francisco’s Motion to Compel Documents and Communications 
Over Which Defendants Improperly Assert Accountant-Client Privilege [DE 250] (ECF No. 270, 
the “Opposition”). 
4. 
Pursuant to Local Civil Rule 7(c), “with prior leave of court and within seven (7) 
days of the service of any objection to a motion, the moving party may file a reply.”  L.Cv.R. 7(c). 
5. 
The Reserve Bank respectfully seeks leave to file a reply to the Opposition to 
address new matters raised in the Opposition, including Defendants’ arguments regarding the 
scope and application of accountant-client privilege under both Florida and Puerto Rico law to 
transfer pricing analyses (“TPAs”) and related documents and communications.  The Motion to 
Compel presents novel issues regarding the application of accountant-client privilege to TPAs and 
related documents and communications, an area where neither party has identified a case applying 
such privilege in any state or federal court.  The Opposition also contains inaccurate statements 
regarding the Reserve Bank’s motives for exercising its contractual rights and its right to seek 
redress in court.  Leave to file a reply is warranted to ensure the Court has a complete record before 
ruling on the Motion to Compel, particularly given the complex legal issues presented therein. 
6. 
The Reserve Bank requests that the Court allow it until June 25, 2025, to file its 
reply to the Opposition. 
WHEREFORE, the Reserve Bank respectfully requests that this Honorable Court grant it 
leave to file a reply to Defendants’ Opposition on or before June 25, 2025. 
 
 
Case 3:23-cv-01034-GMM     Document 272     Filed 06/20/25     Page 2 of 4

 
 
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Respectfully submitted in San Juan, Puerto Rico on June 20, 2025. 
Thomas S. Kessler (admitted pro hac vice) 
tkessler@cgsh.com 
 
CLEARY GOTTLIEB STEEN & 
HAMILTON LLP 
One Liberty Plaza 
New York, New York 10006 
Telephone: (212) 225-2000 
Facsimile: (212) 225-3999 
Attorneys for the Federal Reserve Bank of 
San Francisco  
 
 
s/  Antonio L. Roig Lorenzo 
Antonio L. Roig Lorenzo  
antonio.roig@oneillborges.com 
USDC-PR No. 207712 
 
s/  Salvador J. Antonetti Stutts  
Salvador J. Antonetti Stutts  
salvador.antonetti@oneillborges.com 
USDC-PR No. 215002 
 
s/  Ubaldo M. Fernández Barrera  
Ubaldo M. Fernández Barrera 
ubaldo.fernandez@oneillborges.com 
USDC-PR No. 224807 
 
s/  Aníbal A. Román Medina 
Aníbal A. Román Medina  
anibal.roman@oneillborges.com 
USDC-PR No. 308410 
 
O’NEILL & BORGES LLC 
250 Muñoz Rivera Ave., Ste. 800 
San Juan, PR 00918-1813 
Tel: (787) 764-8181 
Fax: (787) 753-8944 
Attorneys for the Federal Reserve Bank of 
San Francisco 
 
 
 
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CERTIFICATE OF SERVICE 
 
I certify that on June 20, 2025, I filed a copy of the foregoing document using the Court’s 
CM/ECF system, which will automatically generate a Notice of Electronic Filing to all counsel of 
record in this matter. 
 
 
 
 
 
 
 
s/Aníbal A. Román Medina 
 
 
Case 3:23-cv-01034-GMM     Document 272     Filed 06/20/25     Page 4 of 4

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