August 5, 1994
                                [NOT FOR PUBLICATION]
                            UNITED STATES COURT OF APPEALS
                                FOR THE FIRST CIRCUIT




                                 ____________________


        No. 94-1065

                              GOYA FOODS, INC., ET AL.,
                                      Appellees,

                                          v.

                                ULPIANO UNANUE-CASAL,
                                A/K/A CHARLES UNANUE,
                                      Appellant.


                                 ____________________

                     APPEAL FROM THE UNITED STATES DISTRICT COURT

                           FOR THE DISTRICT OF PUERTO RICO


                   [[Hon. Gilberto Gierbolini, U.S. District Judge]
                                               ___________________

                                 ____________________

                                        Before

                                 Selya, Circuit Judge,
                                        _____________
                      Coffin and Bownes, Senior Circuit Judges.
                                         _____________________

                                 ____________________

            Jan Alan Brody and Carella, Byrne, Bains, Gilfillan, Cecchi & 
            ______________     ______________________ ____________________
        Stewart &  Olstein, William  Vidal-Carvajal and  Hernandez & Vidal  on
        __________________  _______________________      _________________
        brief for appellant.
            Arturo  J.   Garcia-Sola  and  McConnell   Valdes  on  brief   for
            ________________________       __________________
        appellees.


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                 Per  Curiam.    We  have  reviewed the  record  and  the
                 ___________

            parties' briefs  in the  case.  Essentially  for the  reasons

            stated  by the district court  in its opinion,  Goya Foods v.
                                                            __________

            Unanue-Casal (In  re  Unanue-Casal),  164  B.R.  216,  222-23
            ____________  ____________________

            (D.P.R. 1993), we  find that the bankruptcy  court abused its

            discretion in  declining to abstain  pursuant to 28  U.S.C.  

            1334(c)(1).  

                 Affirmed.  See 1st Cir. Loc. R. 27.1.
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