Manfred A. Pentzke Lemus

Identity and role

Manfred A. Pentzke Lemus, known as "Man," "Contable" and "El Gestor," was 40 and from Guaynabo, Puerto Rico, at his January 2026 sentencing, according to the U.S. Attorney's Office for the District of Puerto Rico. Court documents describe him as "the principal organizer of the fraudulent scheme to obtain the federally subsidized loans and the efforts to launder the proceeds." He was indicted with five co-defendants, among them Rodolpho R. Pagesy Roussel ("El Banquero"), who, per the charges, worked at the bank the indictment calls Bank 1 in San Juan and used his position to get fraudulent PPP applications approved.

Biography / career arc

The court record describes his role in the scheme, not a career. According to the sentencing release, he coordinated the preparation of the applications, often inserting fictitious payroll and income figures, and monitored their approval and disbursement.

The case / pandemic-relief role

The April 2023 indictment alleges that from April 2020 through April 2023 the defendants and their co-conspirators caused the submission of at least 272 fraudulent EIDL and PPP applications seeking at least $9,020,590.33 from the SBA and Bank 1, backed by false tax documents, payroll records, bank records and identification documents. Recipients were directed to send part of the loan money back to the organizers. The 2026 sentencing release names the bank as Oriental Bank and puts the result at 223 fraudulent PPP loans that disbursed $5,915,290.33, plus $3,105,300 in EIDL funds.

The same office later charged the recruits: 44 people in May 2023, 27 in July 2023 and 19 in February 2024, each group alleged to have joined the scheme that Pentzke Lemus and his co-defendants devised.

Their own relief

Recruits paid kickbacks to him and the other organizers. He, or companies he controlled, received 100 of them, totaling $486,277.70, which the sentencing release says were "disguised as legitimate business transactions to conceal their true purpose and facilitate loan forgiveness." The government seized about $848,957.96 in proceeds from Bank 1 when the case was announced.

Legal status / controversies

Indicted: announced April 5, 2023, by a federal grand jury in the District of Puerto Rico, on counts of wire fraud, money laundering, PPP fraud and EIDL fraud.
Pleaded guilty: September 24, 2025, to count 1, conspiracy to commit wire fraud (18 U.S.C. § 1349), and count 21, conspiracy to commit money laundering (18 U.S.C. § 1956(h)).
Sentenced: January 28, 2026, by U.S. District Judge Aida M. Delgado-Colón: 97 months in prison, restitution of $2,185,519.85 and forfeiture of $488,674.28.
Co-defendants: as of January 2026, two had been sentenced and three were awaiting sentencing, per the release.

Where they are now (2025–2026)

He was sentenced on January 28, 2026 to 97 months in federal prison. We have no later record of his case.