I just bought the new Al Rollins book on Puerto Rican chips. The below scan of, what I believe is, Casino de Puerto Rico is not listed.

My reasoning for the P.R. attribution is as follows. The CPR chip was delivered by USPC to a "Gonales Padin Co., New York Office" in 1923. However, the Casino Espanola, Puerto Rico c&s was delivered to a "Gonzalez Padin Co., Puerto Rico". It was common practice for USPC to deliver its Puerto Rican, Cuban and South American chips to a New York office of the foreign distributor.

USPC was notorious for spelling errors.

What say you Puerto Rican collectors?