Alberto J. Lorrio, García Alonso, E. Luján and others, consider that Lusitanian is not a Celtic language, but they don't consider it closer to Italic, neither, but part of a group of IE dialects which later evolved into Celtic, Italic and Lusitanian. On the other hand, Celtic speakers lived in close proximity to the Lusitanian. In this context, Gallaecia Bracarensis was clearly in communion with the Lusitania, while Gallaecia Lucensis had its own Celtic profile."The analysis of Galician place-names attested epigraphically shows that many of them can be considered Celtic." Jürgen Untermann, continued by his disciple Carlos Búa, defended that along the westernmost part of Iberia there was essentially just one language or group of languages, Gallaecian-Lusitanian or Lusitanian and Gallaecian, which in their opinion was definitely Celtic and not Italoid, as shown by the ending of dative plural (-bo, -bor < PIE -*bhos) and the evolution of the syllabic consonants, in particular -r̥- > -ri-. Local scholars and researchers of toponymy and lexicon of pre-Latin origin (J. J. Moralejo, Edelmiro Bascuas) saw at least two layers of Indo-Europeans: one early layer of a very primitive IE language which preserved p, most notable in river names, and a later Celtic layer. Roman period After the Roman conquest, the lands and people of northwestern Iberia were divided in three conventi (Gallaecia Lucensis, Gallaecia Bracarensis and Asturia) and annexed to the province of Hispania Tarraconensis. Pliny wrote that the Lucenses comprised 16 populi and 166,000 free heads, and mentions the Lemavi, Albiones, Cibarci, Egivarri Namarini, Adovi, Arroni, Arrotrebae, Celtici Neri, Celtici Supertamarci, Copori, Celtici Praestamarci, Cileni among them (other authors mention also the Baedui, Artabri and Seurri); the Astures comprised 22 populi and 240,000, of whom the Lougei, Gigurri and Tiburi dwelt lands now in Galicia; finally the Bracarenses 24 civitates and 285,000, of whom the Grovi, Helleni, Querquerni, Coelerni, Bibali, Limici, Tamacani and Interamici dwelt, at least partially, in modern-day Galicia. The names of some of these peoples have been preserved as the names of regions, parishes and villages: Lemos < Lemavos, Cabarcos, Soneira < *Sub Nerii, Céltigos < Celticos, Valdeorras < Valle de Gigurris, Trives < Tiburis, Támagos < Tamacanos. Some other Galician regions derive from some populi or subdivision not listed by the classic authors, among them: Bergantiños < Brigantinos, from Briganti, Nendo < Nemetos, from Nemeton, Entíns < Gentinis ('the chieftains'). A common characteristic of both Gallaecians and