My suggestion is to use "es" for Latin American Spanish, and "es_ES" for
Iberian Spanish.  If some Spanish speaking countries prefer Iberian
Spanish, then you could copy the contents from "es_ES" (to "es_PH", for
example).  This way, you can probably reduce the number of files from
20(?) to a few (or several) files.  If some countries really want
different contents, then you could create new contents (for "es_MX", for
example).

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| Linus Toshihiro Tanaka            500 Oracle Parkway M/S 4op7  |
| NLS Consulting Team               Redwood Shores, CA 94065 USA |
| Server Globalization Technology   email: [EMAIL PROTECTED] |
| Oracle Corporation                                             |
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