PREPARATION:

1. Prepare Avocado Relish.
2. Wash and dry spinach. Remove and discard stems from spinach leaves. Set aside 24 to 30 large leaves. Stack remaining leaves and cut crosswise into 1/4-inch-wide pieces. Set aside.
3. Heat olive oil in large nonstick skillet over medium heat until hot. Add onion and garlic; cook and stir 5 minutes or until tender. Add beans, tomatoes, cumin and oregano. Simmer, uncovered, until mixture is dry. Remove from heat; mash bean mixture with potato masher.
4. Preheat oven to 350°F. Arrange 3 to 4 whole spinach leaves on each tortilla. Spoon bean mixture onto bottom half of tortillas; sprinkle cheese evenly over bean mixture.
5. Roll up to enclose filling. Repeat with remaining tortillas, spinach and bean mixture.
6. Arrange, seam side down, in 12X8-inch baking dish. Cover with foil. Bake 20 minutes or until heated through.
7. To serve, arrange about 1/2 cup spinach pieces on each serving plate; top with 2 burritos. Serve with Avocado Relish. Garnish, if desired.