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 and ERS.

REPLY OF THE COMMONWEALTH OF PUERTO RICO TO THE OPPOSITION TO 

DEBTOR’S OMNIBUS OBJECTION “FIVE HUNDRED TWENTY-SEVENTH” 

(SUBSTANTIVE) [ECF NO. 22429] 

To the Honorable United States District Judge Laura Taylor Swain:

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

System of the Government of the Commonwealth of Puerto Rico (“ERS,” and together with the 

Commonwealth, 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

 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-BK3283-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).

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to Section 315(b) of the Puerto Rico Oversight, Management, and Economic Stability Act

(“PROMESA”),2 files this reply (the “Reply”) to the response [Case No. 17-BK-3283-LTS, ECF 

No. 22429]

3 (the “Response”), filed by claimant Sara Cruz Lorenzana (the “Claimant”), to the 

Five Hundred Twenty-Seventh Omnibus Objection (Substantive) of the Commonwealth of Puerto 

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

Rico to Claims for which the Debtors Are Partially Not Liable [ECF No. 22261] (the “Five 

Hundred Twenty-Seventh Omnibus Objection”). In support of this Reply, the Debtors

respectfully represent as follows:

1. Pursuant to the Five Hundred Twenty-Seventh Omnibus Objection, the Debtors 

objected to various claims purporting to assert, in part, liabilities associated with the litigation 

captioned Nilda Agosto Maldonado et al. v. Commonwealth of Puerto Rico Family Department et 

al., Civil No. KPE 2005-0608 (the “Agosto Maldonado Litigation”). As noted therein, the 

Debtors objected to a portion of the Claimant’s claim, as Claimant is not a named plaintiff in the

Agosto Maldonado Litigation.

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2. Interestingly, in the Response, Claimant asserts that its proof of claim (Claim No. 

83256) (the “Proof of Claim”) did not assert Claimant to be a plaintiff in the Agosto Maldonado 

Litigation. However, in support of the claim, Claimant attaches a certificate of debt, and therein

identifies two case numbers in support of the Proof of Claim, including the case number “KPE 

 2 PROMESA is codified at 48 U.S.C. §§ 2101-2241. 3 Unless otherwise stated herein, ECF citations refer to documents filed in Bankruptcy Case No. 

17-BK-3283-LTS. 4 The Response states that the Five Hundred Twenty-Seventh Omnibus Objection “seeks the Court 

Approval for the dismissal of the claim.” Response at 1. The Debtors, however, only seek to 

disallow the portion of the claim asserting liability in connection with the Agosto Maldonado 

Litigation, not the claim in its entirety.

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2005-0008”. The Debtors have no record of a case with that case number. Claimant’s counsel, 

however, has used case number “KPE 2005-0008” in reference to the Agosto Maldonado 

Litigation in other filings. See, e.g., Proof of Claim 10627, Ex. 1 (referring to case number KPE 

2005-0008 in reference to the Agosto Maldonado Litigation). Accordingly, the Debtors believe 

that a portion of the Proof of Claim has purported to assert liability in connection with the Agosto 

Maldonado Litigation. Because Claimant has not clarified that Claimant is not associated with 

the Agosto Maldonado Litigation, the Debtors maintain that the Five Hundred Twenty-Seventh 

Omnibus Objection should be sustained and the portion of Claimant’s Proof of Claim purporting

to assert liabilities associated with the Agosto Maldonado Litigation should be disallowed. 

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Dated: October 26, 2022 Respectfully submitted,

San Juan, Puerto Rico

/s/ Hermann D. Bauer

Hermann D. Bauer

USDC No. 215205

Carla García Benítez

USDC No. 203708

Gabriel A. Miranda

USDC No. 306704

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 of Puerto Rico

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