This document provides examples of using "there is" and "there are" in Spanish. It demonstrates that "there is" is used for singular nouns, while "there are" is used for plural nouns. Some examples given are "there is one girl", "there is one cat", and "there is one pencil" using "there is". Examples using "there are" include "there are two dogs", "there are two students", and "there are four students".