EXHIBIT L-1 

Case:17-03283-LTS Doc#:19997-6 Filed:02/02/22 Entered:02/02/22 18:09:18 Desc:

Exhibit L-1 -Juan P. Lugo En Page 1 of 7
Certified to be a correct and true translation from the source text in Spanish to the target language English.

20/DECEMBER/2021 - Andreea I. Boscor ATA-certified Spanish-English #525556

By Targem Translations Inc.

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, COFINA, 

HTA, ERS, and PBA.

ORDER GRANTING THREE HUNDRED SEVENTY-FOURTH OMNIBUS 

OBJECTION (SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO, 

PUERTO RICO SALES TAX FINANCING CORPORATION, PUERTO RICO

HIGHWAYS AND TRANSPORTATION AUTHORITY, EMPLOYEES RETIREMENT

SYSTEM OF THE GOVERNMENT OF THE COMMONWEALTH OF PUERTO RICO, 

AND PUERTO RICO PUBLIC BUILDINGS AUTHORITY TO LATE-FILED CLAIMS 

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

Commonwealth of Puerto Rico, Puerto Rico Sales Tax Financing Corporation, Puerto Rico

Highways and Transportation Authority, Employees Retirement System of the Government 

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#:19997-6 Filed:02/02/22 Entered:02/02/22 18:09:18 Desc:

Exhibit L-1 -Juan P. Lugo En Page 2 of 7
Certified to be a correct and true translation from the source text in Spanish to the target language English.

20/DECEMBER/2021 - Andreea I. Boscor ATA-certified Spanish-English #525556

By Targem Translations Inc.

EXHIBIT D

Proposed Order

Case:17-03283-LTS Doc#:19997-6 Filed:02/02/22 Entered:02/02/22 18:09:18 Desc:

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Certified to be a correct and true translation from the source text in Spanish to the target language English.

20/DECEMBER/2021 - Andreea I. Boscor ATA-certified Spanish-English #525556

By Targem Translations Inc.

is in the best interest of the Debtors, their creditors, as well as of all interested parties; and 

the Court having determined that the legal and factual bases set forth in the Three Hundred 

Seventy-Fourth Omnibus Objection establish just cause for the relief granted herein; and 

after due deliberation and sufficient cause found, it is hereby

ORDERED that the Three 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 Prime Clerk is authorized and directed to delete the disallowed

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

from the official claims register in the Title III Cases; 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.

Dated: September 24, 2021

Honorable Judge Laura Taylor Swain

United States District Judge

Clarifying note: 

Please note for the record that I just received this today, September 24. 

I am proceeding to send this to state my interest in claim 168595 for the record, 

and looking forward to the best answer possible.

Cordially,

3

Case:17-03283-LTS Doc#:19997-6 Filed:02/02/22 Entered:02/02/22 18:09:18 Desc:

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Certified to be a correct and true translation from the source text in Spanish to the target language English.

20/DECEMBER/2021 - Andreea I. Boscor ATA-certified Spanish-English #525556

By Targem Translations Inc.

of the Commonwealth of Puerto Rico, and Puerto Rico Public Buildings Authority to LateFiled Claims (“Three Hundred Seventy-Fourth Omnibus Objection”)2

of the 

Commonwealth of Puerto Rico (the “Commonwealth”), the Puerto Rico Sales Tax Financing 

Corporation (“COFINA”), the Puerto Rico Highways and Transportation Authority 

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

Puerto Rico (“ERS”), and the Puerto Rico Public Buildings Authority (“PBA,” and together 

with the Commonwealth, COFINA, HTA, and ERS, the “Debtors”), dated August 20, 2021, 

to enter an order disallowing in their entirety certain late-filed claims filed against the 

Debtors, as more fully set forth in the Three Hundred Seventy-Fourth Omnibus Objection 

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

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 Three Hundred Seventy-Fourth Omnibus

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

notice being required; and the claims identified in the column titled “Claims to Be 

Disallowed” in Exhibit A to the Three Hundred Seventy-Fourth Omnibus Objection 

(collectively, the “Claims to Be Disallowed”) having been filed after June 29, 2018 at 4:00 

p.m. (Atlantic Time), the deadline set forth in the Bar Date Orders; and the Court having 

determined that the relief sought in the Three Hundred Seventy-Fourth Omnibus Objection 

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

Three Hundred Seventy-Fourth Omnibus Objection.

2

Case:17-03283-LTS Doc#:19997-6 Filed:02/02/22 Entered:02/02/22 18:09:18 Desc:

Exhibit L-1 -Juan P. Lugo En Page 5 of 7
Certified to be a correct and true translation from the source text in Spanish to the target language English.

20/DECEMBER/2021 - Andreea I. Boscor ATA-certified Spanish-English #525556

By Targem Translations Inc.

Case:17-03283-LTS Doc#:19997-6 Filed:02/02/22 Entered:02/02/22 18:09:18 Desc:

Exhibit L-1 -Juan P. Lugo En Page 6 of 7
TRANSLATOR’S CERTIFICATE OF TRANSLATION

Translation from: Spanish (Puerto Rico) into English (US)

TARGEM Translations Inc.

I, Andreea I. Boscor, ATA-certified Spanish-English #525556, acting as translator at TARGEM Translations Inc., 

a NEW YORK City corporation, with its principal office at 185 Clymer Street, Brooklyn, NY, 11211, USA, certify 

that:

the English translated document is a true and accurate translation of the original Spanish and has been 

translated to the best of my knowledge.

Original Document Name: Claim No. 168595

 

Signed this 20th day of December, 2021 

__________________________ 

 Andreea I. Boscor

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