221003 ORD RE 428TH OMNI OBJ VERSION OCTOBER 3, 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 FOUR HUNDRED TWENTY-EIGHTH OMNIBUS OBJECTION 

(SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO AND THE PUERTO 

RICO PUBLIC BUILDINGS AUTHORITY TO MISCLASSIFIED CLAIMS

Upon the Four Hundred Twenty-Eighth Omnibus Objection (Substantive) of the

Commonwealth of Puerto Rico to Misclassified Claims (Docket Entry No. 20484) (the “Four 

Hundred Twenty-Eighth Omnibus Objection”),2 filed by the Commonwealth of Puerto Rico (the 

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

Commonwealth, COFINA, HTA, ERS, and PREPA, the “Debtors”) (Bankruptcy Case No. 

19-BK-5532-LTS) (Last Four Digits of Federal Tax ID: 3801) (Title III case numbers are 

listed as Bankruptcy Case numbers due to software limitations).

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

in the Four Hundred Twenty-Eighth Omnibus Objection.

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221003 ORD RE 428TH OMNI OBJ VERSION OCTOBER 3, 2022 2

Commonwealth, the “Debtors”), dated April 1, 2022, for entry of an order disallowing in their 

entirety certain claims filed against the Debtors, as more fully set forth in the Four Hundred 

Twenty-Eighth Omnibus Objection and supporting exhibits thereto; and the Court having 

jurisdiction to consider the Four Hundred Twenty-Eighth 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 Four Hundred Twenty-Eighth

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 Reclassified” in 

Exhibit A to the Four Hundred Twenty-Eighth Omnibus Objection (collectively, the “Claims to 

Be Reclassified”) asserting an incorrect or improper priority or classification, as set forth in Exhibit 

A hereto; and the Court having determined that the relief sought in the Four Hundred TwentyEighth Omnibus Objection is in the best interest of the Debtors, their creditors, and all the parties 

in interest; and the Court having determined that the legal and factual bases set forth in the Four 

Hundred Twenty-Eighth Omnibus Objection establish just cause for the relief granted herein; and 

after due deliberation and sufficient cause appearing therefor, it is

ORDERED that the Four Hundred Twenty-Eighth Omnibus Objection is 

GRANTED as set forth herein; and it is further

ORDERED that the Claims 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 Four Hundred 

Twenty-Eighth Omnibus Objection, respectively; and it is further

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

reserved; and it is further

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221003 ORD RE 428TH OMNI OBJ VERSION OCTOBER 3, 2022 3

ORDERED that Kroll is authorized and directed to correct the Claims to Be 

Reclassified to reflect their status as general unsecured claims on the official claims register in the 

Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 20484 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 3, 2022

 /s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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