221005 ORD RE 455TH OMNI OBJ VERSION OCTOBER 4, 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 FIFTY-FIFTH OMNIBUS OBJECTION (NON-SUBSTANTIVE) OF 

THE COMMONWEALTH OF PUERTO RICO, THE EMPLOYEES RETIREMENT SYSTEM OF THE 

GOVERNMENT OF THE COMMONWEALTH OF PUERTO RICO, AND THE PUERTO RICO HIGHWAYS AND

TRANSPORTATION AUTHORITY TO SUBSEQUENTLY AMENDED AND SUPERSEDED CLAIMS

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

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

Commonwealth of Puerto Rico, and the Puerto Rico Highways and Transportation Authority to 

Subsequently Amended and Superseded Claims (Docket Entry No. 20786) (the “Four Hundred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-5523-LTS) (Last Four Digits of Federal Tax ID: 3801) (Title III case numbers are 

listed as Bankruptcy Case numbers due to software limitations).

Case:17-03283-LTS Doc#:22514 Filed:10/05/22 Entered:10/05/22 10:47:25 Desc: Main

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221005 ORD RE 455TH OMNI OBJ VERSION OCTOBER 4, 2022 2

Fifty-Fifth Omnibus Objection”)2 filed by the Commonwealth of Puerto Rico (the 

“Commonwealth”), the Employees Retirement System of the Government of the Commonwealth 

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

and together with the Commonwealth and ERS, the “Debtors”), dated May 13, 2022, for entry of 

an order disallowing in their entirety certain claims filed against the Debtors, as more fully set 

forth in the Four Hundred Fifty-Fifth Omnibus Objection and supporting exhibits thereto; and the 

Court having jurisdiction to consider the Four Hundred Fifty-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 Fifty-Fifth 

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 “Claims to be 

Disallowed” in Exhibit A to the Four Hundred Fifty-Fifth Omnibus Objection (collectively, the 

“Claims to Be Disallowed”) having been amended and superseded by the subsequently filed proofs 

of claim identified in the column titled “Remaining Amended Claims” in Exhibit A (collectively, 

the “Remaining Amended Claims”); and the Court having determined that the relief sought in the 

Four Hundred Fifty-Fifth Omnibus Objection is in the best interest of the Debtors, their creditors, 

and all the parties in interest; and the Court having determined that the legal and factual bases set 

forth in the Four Hundred Fifty-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 Fifty-Fifth Omnibus Objection is GRANTED 

as set forth herein; and it is further

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

in the Four Hundred Fifty-Fifth Omnibus Objection.

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221005 ORD RE 455TH OMNI OBJ VERSION OCTOBER 4, 2022 3

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

entirety; and it is further 

ORDERED that the Debtors’ right to object to the Remaining Amended Claims is 

reserved; 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 Case; and it is further

ORDERED that this Order resolves Docket Entry No. 20786 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 5, 2022

 /s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge 

Case:17-03283-LTS Doc#:22514 Filed:10/05/22 Entered:10/05/22 10:47:25 Desc: Main

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