221004 ORD RE 305TH 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 FIFTH OMNIBUS OBJECTION 

(NON-SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO TO INCORRECT DEBTOR CLAIMS

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

Commonwealth of Puerto Rico to Incorrect Debtor Claims (Docket Entry No. 16023) (the “Three 

Hundred Fifth Omnibus Objection”), filed by the Commonwealth of Puerto Rico (the 

“Commonwealth”), dated March 12, 2021, for entry of an order reclassifying certain claims filed 

against the Commonwealth, as more fully set forth in the Three Hundred Fifth Omnibus Objection 

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

 

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 (“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#:22471 Filed:10/04/22 Entered:10/04/22 10:55:30 Desc: Main

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221004 ORD RE 305TH OMNI OBJ VERSION OCTOBER 4, 2022 2

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 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 Fifth Omnibus Objection (Non-Substantive) of the 

Commonwealth of Puerto Rico to Incorrect Debtor Claims, dated May 24, 2022 (Docket Entry 

No. 20956, 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 Fifth Omnibus Objection 

on January 19-20, 2022, and the rulings made therein sustaining the Three Hundred Fifth Omnibus 

Objection as to Proof of Claim No. 7844 (the “Claim to Be Heard”) on the grounds that PREPA is 

a legally distinct entity; and the Court having determined that the relief sought in the Three 

Hundred 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 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 Fifth Omnibus Objection is GRANTED as set 

forth herein; and it is further

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

of Presentment (collectively, the “Reclassified Bond Claims”) are hereby reclassified as set forth 

below; and it is further

 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 305TH OMNI OBJ VERSION OCTOBER 4, 2022 3

ORDERED that the portions of the Reclassified Bond Claims identified in the 

column titled “Asserted” in Exhibit A to the Three Hundred Fifth Omnibus Objection are hereby 

reclassified to be claims asserted against PREPA, as indicated in the column titled “Corrected” in 

Exhibit A; and it is further

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

reserved; and it is further

ORDERED that Kroll Restructuring Associates, LLC (“Kroll”) is authorized and 

directed, in the official claims register in the PROMESA cases, to move the claims identified in 

the column titled “Asserted” in Exhibit A to the Three Hundred Fifth Omnibus Objection from the 

Title III case for the debtor(s) identified in the column titled “Asserted” in Exhibit A to the Three 

Hundred Fifth Omnibus Objection to PREPA’s Title III Case (Bankruptcy Case No. 17-BK-4780-

LTS) (Last Four Digits of Federal Tax ID: 3747)); and it is further

ORDERED that this Order resolves Docket Entry No. 16023 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

Case:17-03283-LTS Doc#:22471 Filed:10/04/22 Entered:10/04/22 10:55:30 Desc: Main

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