Roderigue Hortalez and Company was a shell corporation created by Spain and France in 1775 in order to provide arms and financial assistance to American Revolutionaries in anticipation of the American Revolutionary War against Britain. The ruse was organized by Pierre-Augustin Caron de Beaumarchais, a French playwright, watch-maker, inventor, musician, politician, fugitive, spy, publisher, arms-dealer, and revolutionary. Weapons and materials were procured to help the Americans fight the British, enemies of France at the time, through the corporation.
The Seven Years' War had gone badly for France, which had lost nearly all of her North American colonial possessions and had been militarily humiliated by the British. Spain, who had been an ally of France late in the war, had lost the strategically important territory of Florida. Britain, meanwhile, had expanded its colonial territories across large areas of North America.
To get out of legal trouble Pierre Beaumarchais pledged his services to the king in order to restore his civil rights.
In 1774, Charles Gravier, Comte de Vergennes was appointed the foreign minister of France by Louis XVI. Vergennes was strongly anti-England, at one point declaring "England is the natural enemy of France." His chance to strike at Britain came through Pierre Beaumarchais.
Beaumarchais, working as a secret agent, had traveled to London in pursuit of Chevalier d'Eon, a cross-dressing agent of Louis XVI, who had threatened the King with blackmail. During that period Beaumarchais fell in with the dissolute crowd that surrounded John Wilkes, the Mayor of London. There he received a letter from the Continental Congress, delivered by Arthur Lee. In it Congress suggested to his government that it encourage the rebellion in the thirteen colonies by sending secret military aid disguised as a loan. Beaumarchais believed Britain's economy would be significantly crippled without the thirteen colonies. Louis XVI and Vergennes agreed. Both states were unwilling to openly show their support, at least until after the rebellion had successfully begun.