This document discusses the use of the expressions "there is" and "there are" in English and Spanish to indicate that an object or person exists in a specified location. It explains that "there is" is used for singular countable nouns and uncountable nouns, while "there are" is used for plural nouns. Examples are provided to illustrate the positive, negative, and interrogative forms of these expressions. The document concludes by encouraging the reader to complete a related worksheet to practice these concepts.