221004 ORD RE 401ST 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 FOUR HUNDRED FIRST OMNIBUS OBJECTION (NON-SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO AND THE EMPLOYEES RETIREMENT SYSTEM 

OF THE GOVERNMENT OF THE COMMONWEALTH OF PUERTO RICO TO DUPLICATE CLAIMS

Upon the Four Hundred First Omnibus Objection (Non-Substantive) of the 

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

Commonwealth of Puerto Rico to Duplicate Claims (Docket Entry No. 19543) (the “Four Hundred 

First Omnibus Objection”),2 filed by the Commonwealth of Puerto Rico (“Commonwealth”) and 

 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 First Omnibus Objection.

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221004 ORD RE 401ST OMNI OBJ VERSION OCTOBER 4, 2022 2

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

(“ERS,” and together with the Commonwealth, the “Debtors”), dated December 17, 2021, for entry 

of an order disallowing in their entirety certain claims filed against the Debtors, as more fully set 

forth in the Four Hundred First Omnibus Objection and supporting exhibits thereto; and the Court 

having jurisdiction to consider the Four Hundred First 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 First Omnibus

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

being required; and each of the claims identified in the column titled “Claims to be Disallowed” 

in Exhibit A to the Four Hundred First Omnibus Objection (collectively, the “Claims to Be 

Disallowed”) being duplicative of the claims identified in the column titled “Remaining Claims” 

in Exhibit A (collectively, the “Remaining Claims”); and the Court having determined that the 

relief sought in the Four Hundred First Omnibus Objection is in the best interests of the 

Commonwealth, ERS, their creditors, and all parties in interest; and the Court having determined 

that the legal and factual bases set forth in the Four Hundred First Omnibus Objection establish 

just cause for the relief granted herein; and the Court having deemed a hearing is not necessary as 

no objection, responsive pleading, or request for a hearing with respect to the Four Hundred First 

Omnibus Objection has been submitted, and after due deliberation and sufficient cause appearing

therefor, it is hereby

ORDERED that the Four Hundred First 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

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221004 ORD RE 401ST OMNI OBJ VERSION OCTOBER 4, 2022 3

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

and it is further

ORDERED that Kroll, is authorized and directed to designate as expunged the 

Claims to Be Disallowed on the official claims registry in the Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 19543 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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