221003 ORD RE 438TH 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-EIGHTH OMNIBUS 

OBJECTION (NON-SUBSTANTIVE) OF THE COMMONWEALTH 

OF PUERTO RICO TO CLAIMS ASSERTED AGAINST THE INCORRECT DEBTOR

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

Commonwealth of Puerto Rico to Claims Asserted Against the Incorrect Debtor (Docket Entry 

No. 20496) (the “Four Hundred Thirty-Eighth Omnibus Objection”),2 filed by the Commonwealth

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

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-Eighth Omnibus Objection.

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221003 ORD RE 438TH OMNI OBJ VERSION OCTOBER 3, 2022 2

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

Thirty-Eighth Omnibus Objection and supporting exhibits thereto; and the Court having 

jurisdiction to consider the Four Hundred Thirty-Eighth 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-Eighth Omnibus 

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

being required; and each of the claims identified in the column titled “Asserted” in Exhibit A to 

the Four Hundred Thirty-Eighth Omnibus Objection having improperly identified, in whole or in 

part, the Commonwealth as obligor, when such claims are properly asserted, if at all, against the 

Puerto Rico Electric Power Authority (“PREPA”), as identified in the column titled “Corrected” 

in Exhibit A to the Four Hundred Thirty-Eighth Omnibus Objection; and the Court having 

determined that the relief sought in the Four Hundred Thirty-Eighth 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-Eighth

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-Eighth Omnibus Objection is 

GRANTED as set forth herein; and it is further

ORDERED that the claims identified in the column titled “Asserted” in Exhibit A 

to the Four Hundred Thirty-Eighth Omnibus Objection (the “Reclassified Claims”) are hereby 

reclassified, in whole or in part, to be claims asserted against PREPA in PREPA’s Title III Case, 

as indicated in the column titled “Corrected” in Exhibit A; and it is further

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221003 ORD RE 438TH OMNI OBJ VERSION OCTOBER 3, 2022 3

ORDERED that the Debtors’ right to object to the Reclassified Claims is reserved; 

and it is further

ORDERED that Kroll is authorized and directed, in the official claims register in 

the PROMESA cases, to move the claims identified in the column titled “Asserted” in Exhibit A, 

in whole or in part, to the Four Hundred Thirty-Eighth Omnibus Objection from the 

Commonwealth’s Title III Case (Bankruptcy Case No. 17-BK-3283-LTS) (Last Four Digits of 

Federal Tax ID: 3481) to PREPA’s Title III Case (Bankruptcy Case No. 17-BK-4780-LTS) (Last 

Four Digits of Federal Tax ID: 3747) identified in the column titled “Corrected” in Exhibit A to 

the Four Hundred Thirty-Eighth Omnibus Objection; and it is further

ORDERED that this Order resolves Docket Entry No. 20496 in Case No. 17-3283; 

and it is further

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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