221005 ORD RE 474TH OMNI OBJ VERSION OCTOBER 5, 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 SEVENTY-FOURTH OMNIBUS OBJECTION (SUBSTANTIVE) OF 

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

GOVERNMENT OF THE COMMONWEALTH OF PUERTO RICO TO DEFICIENT ADR CLAIMS 

Upon the Four Hundred Seventy-Fourth Omnibus Objection (Substantive) of the 

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

Commonwealth of Puerto Rico to Deficient ADR Claims (Docket Entry No. 21423) (the “Four 

Hundred Seventy-Fourth Omnibus Objection”),2 filed by the Commonwealth of Puerto Rico (the 

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

 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).

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

in the Four Hundred Seventy-Fourth Omnibus Objection.

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221005 ORD RE 474TH OMNI OBJ VERSION OCTOBER 5, 2022 2

Commonwealth of Puerto Rico (“ERS, and together with the Commonwealth, the “Debtors”),

dated July 1, 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 Seventy-Fourth Omnibus Objection and 

supporting exhibits thereto; and the Court having jurisdiction to consider the Four Hundred 

Seventy-Fourth 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 Seventy-Fourth Omnibus Objection having been 

provided to those parties identified therein, and no other or further notice being required; and each 

the claims identified in Exhibit A to the Four Hundred Seventy-Fourth Omnibus Objection (the 

“Claims to Be Disallowed”) having been found to be deficient; and the Court having determined 

that the relief sought in the Four Hundred Seventy-Fourth Omnibus Objection is in the best 

interests of the Debtors, their creditors, and all parties in interest; and the Court having determined 

that the legal and factual bases set forth in the Four Hundred Seventy-Fourth 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 Seventy-Fourth 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 registry in the Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 21423 in Case No. 17-3283; 

and it is further

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221005 ORD RE 474TH OMNI OBJ VERSION OCTOBER 5, 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 5, 2022

/s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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