221003 ORD RE 419TH OMNI OBJ VERSION SEPTEMBER 29, 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 NINETEENTH OMNIBUS OBJECTION (NON-SUBSTANTIVE) OF 

THE COMMONWEALTH OF PUERTO RICO TO CLAIMS ASSERTED AGAINST THE INCORRECT DEBTOR

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

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

No. 20045) (the “Four Hundred Nineteenth Omnibus Objection”),2 filed by the Commonwealth of 

Puerto Rico (the “Commonwealth”), dated February 4, 2022, for entry of an order reclassifying 

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

 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 Nineteenth Omnibus Objection.

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221003 ORD RE 419TH OMNI OBJ VERSION SEPTEMBER 29, 2022 2

Nineteenth Omnibus Objection and supporting exhibits thereto; and the Court having jurisdiction 

to consider the Four Hundred Nineteenth Omnibus Objection and to grant the relief requested 

therein pursuant to section 306(a) of the Puerto Rico Oversight, Management, and Economic 

Stability Act (“PROMESA”)3; and venue being proper pursuant to PROMESA section 307(a); and 

due and proper notice of the Four Hundred Nineteenth 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 Nineteenth 

Omnibus Objection having improperly identified the Commonwealth as obligor, when such claims 

are properly asserted, if at all, against the debtor(s) identified in the column titled “Corrected” in 

Exhibit A to the Four Hundred Nineteenth Omnibus Objection; and the Court having determined 

that the relief sought in the Four Hundred Nineteenth Omnibus Objection is in the best interest of 

the Commonwealth, 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 Nineteenth Omnibus Objection 

establish just cause for the relief granted herein; and after due deliberation and sufficient cause 

appearing therefor, it is hereby

ORDERED that the Four Hundred Nineteenth 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 Nineteenth Omnibus Objection are hereby reclassified to be claims asserted 

against the Title III debtor(s) indicated in the column titled “Corrected” in Exhibit A; and it is 

further

 3 PROMESA is codified at 48 U.S.C. §§ 2101-2241. 

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221003 ORD RE 419TH OMNI OBJ VERSION SEPTEMBER 29, 2022 3

ORDERED that the Commonwealth’s 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 

to the Four Hundred Nineteenth 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 Nineteenth Omnibus 

Objection; and it is further

ORDERED that this Order resolves Docket Entry No. 20045 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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