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)

This filing relates to the

Commonwealth, ERS, HTA and 

PBA.

REPLY OF THE COMMONWEALTH OF PUERTO RICO, THE EMPLOYEES 

RETIREMENT SYSTEM OF THE GOVERNMENT OF THE COMMONWEALTH OF 

PUERTO RICO, THE PUERTO RICO HIGHWAYS AND TRANSPORTATION 

AUTHORITY, AND THE PUERTO RICO PUBLIC BUILDINGS AUTHORITY TO THE 

RESPONSES [ECF NOS. 18098, 19177] FILED BY JULIO LUNA SANTIAGO TO THE 

THREE HUNDRED EIGHTIETH OMNIBUS OBJECTION (SUBSTANTIVE) TO 

EMPLOYEE CLAIMS ASSERTING LIABILITIES OWED BY ENTITIES THAT ARE 

NOT TITLE III DEBTORS

To the Honorable United States District Judge Laura Taylor Swain:

The Commonwealth of Puerto Rico (the “Commonwealth”), the Employees Retirement 

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

Highways and Transportation Authority (“HTA”), 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 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” and together with the Commonwealth, COFINA, HTA, and ERS, the “Debtors”) 

(Bankruptcy Case No. 17 BK 4780-LTS) (Last Four Digits of Federal Tax ID: 3747) (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, and ERS, the “Debtors”), by and through 

the Financial Oversight and Management Board for Puerto Rico (the “Oversight Board”), as the 

sole Title III representative of the Debtors pursuant to section 315(b) of the Puerto Rico Oversight, 

Management, and Economic Stability Act (“PROMESA”),2 file this reply (the “Reply”) to the two 

untitled responses, [ECF No. 18098] (the “First Luna Santiago Response”) and [ECF No. 19177] 

(the “Second Luna Santiago Response”, and together with the First Luna Santiago Response, the 

“Luna Santiago Responses”), filed by claimant Julio Luna Santiago (“Luna Santiago”) to the Three 

Hundred Eightieth Omnibus Objection (Substantive) of the Commonwealth of Puerto Rico, the 

Employees Retirement System of the Government of the Commonwealth of Puerto Rico, the Puerto 

Rico Highways and Transportation Authority, and the Puerto Rico Public Buildings Authority to

Employee Claims Asserting Liabilities Owed by Entities that Are Not Title III Debtors [ECF No. 

17916] (the “Three Hundred Eightieth Omnibus Objection”). In support of this Reply, the 

Debtors respectfully represent as follows:

1. On August 20, 2021, the Debtors filed the Three Hundred Eightieth Omnibus 

Objection seeking to disallow claims asserting liabilities associated with allegedly unpaid wages 

or other employment benefits purportedly owed by entities that are not Title III debtors, each as 

listed on Exhibit A thereto (the “Claims to Be Disallowed”). Each of the Claims to Be Disallowed 

fail to comply with the applicable rules, however, because they do not provide a basis for asserting 

a claim against the Commonwealth or any other Title III Debtor for liabilities purportedly owed 

by entities that are not Title III debtors.

2. Any party who disputed the Three Hundred Eightieth Omnibus Objection was 

required to file a response by 4:00 p.m. (Atlantic Standard Time) on September 20, 2021 in 

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

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accordance with the Court-approved notice attached to the Three Hundred Eightieth Omnibus 

Objection as Exhibit C, which was served in English and Spanish on the individual creditors 

subject to the Omnibus Objections, the U.S. Trustee, and the Master Service List (as defined in the 

Fifteenth Amended Notice, Case Management and Administrative Procedures [ECF No. 17127-

1]). See Certificate of Service [ECF No. 17989].

3. On May 29, 2019, Luna Santiago filed a proof of claim against the Commonwealth, 

which was logged by Prime Clerk as Proof of Claim No. 169013 (the “Luna Santiago Claim”). 

The Luna Santiago Claim asserts liabilities associated with allegedly accrued, but unpaid, wages 

purportedly owed by the Puerto Rico Sugar Corporation (the “Sugar Corporation”). 

4. The First Luna Santiago Response, which is dated September 8, 2021, was filed on 

September 13, 2021 and docketed as ECF No. 18098 on September 14, 2021. Therein, Luna 

Santiago states he is “claiming what is owed to [him],” and provides a list of the various positions 

he purportedly held at the Sugar Corporation. First Luna Santiago Response at 1. The Second 

Luna Santiago Response was filed on November 9, 2021, and was docketed as ECF No. 19177 on 

November 12, 2021. Therein, Luna Santiago states that he disagrees with the objection and

reiterates the information set forth in the Luna Santiago Claim and the Luna Santiago Response. 

Second Luna Santiago Response at 1-2. Further, the Luna Santiago Response also provides 

another list of positions Luna Santiago purportedly held at the Sugar Corporation. Id. at 2. 

5. The Sugar Corporation, however, is not a Title III Debtor. Rather, the Sugar 

Corporation was a former government entity which has subsequently been dissolved and, 

accordingly, is no longer in existence. Neither the Luna Santiago Response nor the Luna Santiago 

Claim provides a basis for asserting a claim against the Commonwealth or any other Title III 

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Debtor in respect of allegedly accrued but unpaid wages purportedly owed by the Sugar 

Corporation. 

6. Accordingly, because Luna Santiago has not provided a basis for asserting

liabilities against the Debtors, the Debtors respectfully request the Claim be disallowed.

Dated: February 2, 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

/s/ Brian S. Rosen

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

Attorneys for the Financial Oversight and 

Management Board as representative for the 

Commonwealth, ERS, HTA, and PBA

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