Funeraria Romero is an undertaker business in Little Haiti in Grand Theft Auto: Vice City. It is implied that the corpses are used in a nearby butchers shop called Carnicero Romero, as the shop has an arm, a brain, and a box reading "Human Organ - for transplant" on display in the shop window. This is further reinforced by the fact that the skeleton in the open grave behind Funeraria Romero has an arm missing.
The shop window features a tombstone with "Steven Mulholland R.i.P" written in Pricedown. Steven Mulholland was a map designer in GTA: Vice City and did not die as of the completion of of the game, as he later went on to work on GTA: San Andreas and GTA: Vice City Stories.