COFFIN, Circuit Judge.
This appeal raises a difficult issue concerning the construction of Puerto Rico's Workmen's Accident Compensation Act, 11 L.P.R.A. § 1 et seq. More specifically, we must decide whether a shipowner who hires an independent stevedoring contractor is a "third party" within the meaning of 11 L.P.R.A. § 32, and hence liable to suit by an injured longshoreman, or an "employer" who
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