221003 ORD RE 435TH OMNI OBJ VERSION OCTOBER 3, 2022 1

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)

ORDER GRANTING FOUR HUNDRED THIRTY-FIFTH OMNIBUS OBJECTION 

(SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO TO 

CLAIMS FOR WHICH THE COMMONWEALTH IS NOT LIABLE

Upon the Four Hundred Thirty-Fifth Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico to Claims for Which The Commonwealth Is Not Liable (Docket 

Entry No. 20490) (the “Four Hundred Thirty-Fifth Omnibus Objection”),2 filed by the 

Commonwealth of Puerto Rico (the “Commonwealth”), dated April 1, 2022, for entry of an order 

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-BK-3567-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-5532-LTS) (Last Four Digits of Federal Tax ID: 3801) (Title III case numbers are 

listed as Bankruptcy Case numbers due to software limitations).

2 Capitalized terms not otherwise defined herein shall have the meanings given to such terms 

in the Four Hundred Thirty-Fifth Omnibus Objection.

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221003 ORD RE 435TH OMNI OBJ VERSION OCTOBER 3, 2022 2

disallowing in their certain claims filed against the Commonwealth, as more fully set forth in the 

Four Hundred Thirty-Fifth Omnibus Objection and supporting exhibits thereto; and the Court 

having jurisdiction to consider the Four Hundred Thirty-Fifth Omnibus Objection and to grant the 

relief requested therein pursuant to PROMESA section 306(a); and venue being proper pursuant 

to PROMESA section 307(a); and due and proper notice of the Four Hundred Thirty-Fifth

Omnibus Objection having been provided to those parties identified therein, and no other or further 

notice being required; the claims identified in Exhibit A to the Four Hundred Thirty-Fifth Omnibus 

Objection (collectively, the “Claims to Be Disallowed”) having been found to be claims for which 

the Commonwealth is not liable; and the Court having determined that the relief sought in the Four 

Hundred Thirty-Fifth Omnibus Objection is in the best interest of the Commonwealth and its 

creditors, and all the parties in interest; and the Court having determined that the legal and factual 

bases set forth in the Four Hundred Thirty-Fifth Omnibus Objection establish just cause for the 

relief granted herein; and after due deliberation and sufficient cause appearing therefor, it is

ORDERED that the Four Hundred Thirty-Fifth Omnibus Objection is GRANTED 

as set forth herein; and it is further

ORDERED that the Claims to Be Disallowed are hereby disallowed in their 

entirety; and it is further

ORDERED that Kroll is authorized and directed to designate the Claims to Be 

Disallowed as expunged on the official claims register in the Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 20490 in Case No. 17-3283; 

and it is further

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221003 ORD RE 435TH OMNI OBJ VERSION OCTOBER 3, 2022 3

ORDERED that this Court shall retain jurisdiction to hear and determine all matters 

arising from or related to the implementation, interpretation, or enforcement of this Order.

SO ORDERED.

Dated: October 3, 2022

 /s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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