Rogelio "Roger" Nores, who was with Liam minutes before the tragedy, also said he was not one of three men charged in connection with the incident in Buenos Aires on October 16.
The prosecutor in Argentina has accused the trio of "abandonment of a person followed by death" and "supplying and facilitating the use of narcotics".
Both offences can carry 15-year terms.
The prosecutors' office described the first suspect as someone who "routinely accompanied Liam in his stay in Buenos Aires".
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