221004 ORD RE 365TH 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 THE THREE HUNDRED SIXTY-FIFTH OMNIBUS OBJECTION (SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO TO MISCLASSIFIED AND OVERSTATED CLAIMS

Upon the Three Hundred Sixty-Fifth Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico to Misclassified and Overstated Claims (Docket Entry No. 17932) 

(the “Three Hundred Sixty-Fifth Omnibus Objection”), filed by the Commonwealth of Puerto Rico 

(the “Commonwealth” or the “Debtor”), dated August 20, 2021, for entry of an order reclassifying 

certain claims filed against the Commonwealth, as more fully set forth in the Three Hundred Sixty-

 

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”) (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#:22479 Filed:10/04/22 Entered:10/04/22 11:40:27 Desc: Main

Document Page 1 of 3
221004 ORD RE 365TH OMNI OBJ VERSION OCTOBER 4, 2022 2

Fifth Omnibus Objection and supporting exhibits thereto; and the Court having jurisdiction to 

consider the Three Hundred Sixty-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 Three Hundred Sixty-Fifth Omnibus Objection 

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

required; and upon the Notice of Presentment of Proposed Order Granting the Three Hundred 

Sixty-Fifth Omnibus Objection (Substantive) of the Commonwealth of Puerto Rico to Misclassified 

and Overstated Claims, dated May 24, 2022 (Docket Entry No. 20971, the “Notice”), for entry of 

an order reclassifying the Claim to Be Heard (as defined below) and the Claims to Be Reclassified

via Notice of Presentment2

, as more fully set forth in the Notice; and upon the record of the hearing 

held on the Three Hundred Sixty-Fifth Omnibus Objection on January 19-20, 2022, and the rulings 

made therein, sustaining the Three Hundred Sixty-Fifth Omnibus Objection as to Proof of Claim 

No. 33429 (the “Claim to Be Heard”) on the grounds that the claimant has not provided any valid 

basis for asserting a priority or secured claim; and the Court having determined that the relief 

sought in the Three Hundred Sixty-Fifth Omnibus Objection is in the best interests of the 

Commonwealth, its creditors, and all parties in interest; and the Court having determined that the 

legal and factual bases set forth in the Three Hundred Sixty-Fifth 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 Three Hundred Sixty-Fifth Omnibus Objection is GRANTED 

as set forth herein; and it is further

 2 Capitalized terms used but not otherwise defined herein have the meanings given to them 

in the Notice. 

Case:17-03283-LTS Doc#:22479 Filed:10/04/22 Entered:10/04/22 11:40:27 Desc: Main

Document Page 2 of 3
221004 ORD RE 365TH OMNI OBJ VERSION OCTOBER 4, 2022 3

ORDERED that the Claim to be Heard and the Claims to Be Reclassified via Notice 

of Presentment (collectively, the “Claim to Be Reclassified”) are hereby reclassified, such that the 

Claims to Be Reclassified shall now only be considered claims asserted as general unsecured 

claims, as set forth in the column titled “Modified Claim” in Exhibit A to the Three Hundred SixtyFifth Omnibus Objection, respectively;3 and it is further

ORDERED that the Debtors’ right to object to the Claims to Be Reclassified is 

reserved; and it is further

ORDERED that this Order resolves Docket Entry Nos. 17932 and 21165 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 4, 2022

 /s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

 3 The Court has received and reviewed the letter (Docket Entry No. 21165 in Case No. 17-

3283) (the “Letter”) filed by claimant Victor O. Henson Bousquets, appearing pro se, 

requesting payment of $4.5 million as asserted in the proof of claim filed by Mr. Henson 

Bousquets. On January 20, 2022, the Court sustained the Oversight Board’s request to 

reclassify and reduce Mr. Henson Bousquets’ claim on the basis that (i) “the claimant has 

not provided any factual or legal basis for treatment of the claim as an administrative 

priority claim, and [the proof of claim] does not provide any basis for treatment of the 

claim as a secured claim,” and (ii) “the 4,500,000 dollar amount listed in the claim 

registry is plainly the result of inaccurate computations.” (Jan 20, 2022, Hr’g Tr. at 

104:2-17.) To the extent the Letter seeks reconsideration of those rulings, it fails to 

present any legal or factual basis for reconsideration, and any such request is denied.

Case:17-03283-LTS Doc#:22479 Filed:10/04/22 Entered:10/04/22 11:40:27 Desc: Main

Document Page 3 of 3