221004 ORD RE 393RD 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 NINETY-THIRD OMNIBUS OBJECTION (SUBSTANTIVE)

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

THE GOVERNMENT OF THE COMMONWEALTH OF PUERTO RICO TO LATE-FILED CLAIMS

Upon the Three Hundred Ninety-Third Omnibus Objection (Substantive) of the 

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

Commonwealth of Puerto Rico to Late-Filed Claims (Docket Entry No. 17975) (the “Three 

Hundred Ninety-Third Omnibus Objection”), 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”) (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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221004 ORD RE 393RD OMNI OBJ VERSION OCTOBER 4, 2022 2

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

dated August 25, 2021, for entry of an order disallowing in their entirety certain claims filed against 

the Debtors, as more fully set forth in the Three Hundred Ninety-Third Omnibus Objection and 

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

Ninety-Third 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 Ninety-Third 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 Ninety-Third Omnibus Objection 

(Substantive) of the Commonwealth of Puerto Rico and the Employees Retirement System of the 

Government of the Commonwealth of Puerto Rico to Late-Filed Claims, dated May 24, 2022 

(Docket Entry No. 20982, the “Notice”), for entry of an order disallowing the Claims to Be Heard 

(as defined below) and the Claims to Be Disallowed via Notice of Presentment2

, as more fully set 

forth in the Notice; and upon the record of the hearing held on the Three Hundred Ninety-Third

Omnibus Objection on February 16-17, 2022, and the rulings made therein sustaining the Three 

Hundred Ninety-Third Omnibus Objection as to Proofs of Claim Nos. 179467, 179468, 179469, 

179470, 179471, 179472, 179488, 179520, and 179525 (the “Claims to Be Heard”); and the Court 

having determined that the relief sought in the Three Hundred Ninety-Third 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 Three Hundred Ninety-Third Omnibus 

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

in the Notice. 

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221004 ORD RE 393RD OMNI OBJ VERSION OCTOBER 4, 2022 3

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 Ninety-Third Omnibus Objection is 

GRANTED as set forth herein; and it is further

ORDERED that the Claims to be Heard and the Claims to Be Disallowed via Notice 

of Presentment (collectively, the “Claims to Be Disallowed”) are hereby disallowed in their 

entirety as set forth below; and it is further

ORDERED that Kroll Restructuring Associates, LLC (“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. 17975 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

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