230308 ORD RE 494TH OMNI OBJ VERSION MARCH 8, 2023 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 NINETY-FOURTH OMNIBUS OBJECTION 

(SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO TO MISCLASSIFIED CLAIMS

Upon the Four Hundred Ninety-Fourth Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico to Misclassified Claims (Docket Entry No. 21746) (“Four Hundred 

Ninety-Fourth Omnibus Objection”)2 of the Commonwealth of Puerto Rico (the “Commonwealth” 

or the “Debtor”), dated August 5, 2022, entry of an order reclassifying certain claims filed against 

the Commonwealth, as more fully set forth in the Four Hundred Ninety-Fourth Omnibus Objection 

 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)

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

in the Four Hundred Ninety-Fourth Omnibus Objection.

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230308 ORD RE 494TH OMNI OBJ VERSION MARCH 8, 2023 2

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

Ninety-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 Four Hundred Ninety-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 Reclassified” in Exhibit A to the Four Hundred Ninety-Fourth 

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 Ninety-Fourth Omnibus Objection is in the 

best interest of the Commonwealth, its creditors, and all the parties in interest; and the Court having 

determined that the legal and factual bases set forth in the Four Hundred Ninety-Fourth 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 Ninety-Fourth 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 NinetyFourth Omnibus Objection, respectively; and it is further 

ORDERED that the Debtors’ right to object to the Reclassified Claims is reserved; 

and it is further

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230308 ORD RE 494TH OMNI OBJ VERSION MARCH 8, 2023 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. 21746 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: March 8, 2023

/s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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