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UNITED STATES DISTRICT COURT 

FOR THE DISTRICT OF PUERTO RICO

In re:

THE FINANCIAL OVERSIGHT AND 

MANAGEMENT BOARD FOR PUERTO RICO,

as representative of

THE COMMONWEALTH OF PUERTO RICO, et

al.,

Debtors.1

PROMESA

Title III

No. 17-BK-3283-LTS

(Jointly Administered)

TWENTY-SIXTH NOTICE OF TRANSFER OF CLAIMS TO 

ADMINISTRATIVE CLAIMS RECONCILICATION

To the Honorable United States District Judge Laura Taylor Swain:

1. On March 12, 2020, this Court entered the Order (A) Authorizing Administrative 

Reconciliation of Claims, (B) Approving Additional Form of Notice, and (C) Granting Related Relief

[ECF No. 12274] (the “ACR Order”). The ACR Order authorized the Commonwealth of Puerto Rico 

(the “Commonwealth”), the Puerto Rico Highways and Transportation Authority (“HTA”), the 

Employees Retirement System of the Government of the Commonwealth of Puerto Rico (“ERS”), 

the Puerto Rico Electric Power Authority (“PREPA”), and the Puerto Rico Public Buildings Authority 

 1 The Debtors in these Title III Cases, along with each Debtor’s respective Title III case number and 

the last four (4) digits of each Debtor’s federal tax identification number, as applicable, are the 

(i) Commonwealth of Puerto Rico (the “Commonwealth”) (Bankruptcy Case No. 17-BK-3283-LTS) 

(Last Four Digits of Federal Tax ID: 3481); (ii) Puerto Rico Sales Tax Financing Corporation 

(“COFINA”) (Bankruptcy Case No. 17-BK-3284-LTS) (Last Four Digits of Federal Tax ID: 8474); 

(iii) Puerto Rico Highways and Transportation Authority (“HTA”) (Bankruptcy Case No. 17-BK3567-LTS) (Last Four Digits of Federal Tax ID: 3808); (iv) Employees Retirement System of the 

Government of the Commonwealth of Puerto Rico (“ERS”) (Bankruptcy Case No. 17-BK-3566-LTS) 

(Last Four Digits of Federal Tax ID: 9686); (v) Puerto Rico Electric Power Authority (“PREPA”) 

(Bankruptcy Case No. 17-BK-4780-LTS) (Last Four Digits of Federal Tax ID: 3747); and (vi) Puerto 

Rico Public Buildings Authority (“PBA”, and together with the Commonwealth, COFINA, HTA, 

ERS, and PREPA, the “Debtors”) (Bankruptcy Case No. 19-BK-5523-LTS) (Last Four Digits of 

Federal Tax ID: 3801) (Title III case numbers are listed as Bankruptcy Case numbers due to software 

limitations).

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(“PBA,” and together with the Commonwealth, HTA, ERS, and PREPA, the “Debtors”) to resolve 

certain Pension/Retiree Claims, Tax Refund Claims, Public Employee Claims, and Grievance Claims 

(each as defined in the ACR Order) utilizing the Debtors’ existing administrative reconciliation 

processes (“Administrative Claims Reconciliation”). 

2. Pursuant to the ACR Order, the Debtors hereby transfer the claims identified on 

Exhibit A hereto (the “Twenty-Sixth ACR Designated Claims”) into Administrative Claims 

Reconciliation. Each of the Twenty-Sixth ACR Designated Claims shall be resolved utilizing the 

Pension/Retiree Procedures, the Tax Refund Procedures, the Public Employee Procedures, and/or the 

Grievance Procedures (each as defined in the ACR Order), as applicable and as set forth on Exhibit 

A hereto.

3. As directed by the ACR Order, the Debtors shall serve a copy of the ACR Transfer 

Notice (as defined in the ACR Order) on each claimant whose claim is identified on Exhibit A hereto 

(the “Twenty-Sixth ACR Designated Claimants”). 

4. Kroll Restructuring Administration LLC is hereby authorized and directed to 

designate the Twenty-Sixth ACR Designated Claims as “Subject to Administrative Reconciliation”

on the Claims Registry in the Title III cases. 

5. The Debtors shall serve copies of this notice upon the Twenty-Sixth ACR Designated

Claimants listed on Exhibit A and the Master Service List (as defined by the Sixteenth Amended Case 

Management Procedures [Case No. 17-3283, ECF No. 20190-1]). This notice is also available on 

the Debtors’ case website at https://cases.ra.kroll.com/puertorico. 

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Dated: September 23, 2022 Respectfully submitted, 

San Juan, Puerto Rico

/s/ Hermann D. Bauer

Hermann D. Bauer 

USDC No. 215205

Carla García Benítez 

USDC No. 203708

O’NEILL & BORGES LLC

250 Muñoz Rivera Ave., Suite 800 

San Juan, PR 00918-1813

Tel: (787) 764-8181

Fax: (787) 753-8944

Attorneys for the Financial Oversight and 

Management Board for Puerto Rico, as 

representative for the Commonwealth of 

Puerto Rico, Puerto Rico Highways and 

Transportation Authority, Employees 

Retirement System of the Government of the 

Commonwealth of Puerto Rico, Puerto Rico 

Electric Power Authority, and Puerto Rico 

Public Buildings Authority

/s/ Martin J. Bienenstock

Martin J. Bienenstock (pro hac vice)

Brian S. Rosen (pro hac vice) 

PROSKAUER ROSE LLP

Eleven Times Square 

New York, NY 10036 

Tel: (212) 969-3000

Fax: (212) 969-2900

Co-Attorneys for the Financial Oversight 

and Management Board for the Puerto Rico, 

as representative for the Commonwealth of 

Puerto Rico, Puerto Rico Highways and 

Transportation Authority, Employees 

Retirement System of the Government of the 

Commonwealth of Puerto Rico, Puerto Rico 

Electric Power Authority, and Puerto Rico 

Public Buildings Authority

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