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)

NOTICE OF CORRESPONDENCE REGARDING THREE HUNDRED EIGHTYSECOND OMNIBUS OBJECTION (SUBSTANTIVE) OF THE COMMONWEALTH OF 

PUERTO RICO AND THE EMPLOYEES RETIREMENT SYSTEM OF THE 

GOVERNMENT OF THE COMMONWEALTH OF PUERTO RICO TO 

EMPLOYEE CLAIMS ASSERTING LIABILITIES OWED BY 

ENTITIES THAT ARE NOT TITLE III DEBTORS

To the Honorable United States District Judge Laura Taylor Swain:

1. On August 20, 2021, the Commonwealth of Puerto Rico (the “Commonwealth”) 

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

(“ERS,” and together with the Commonwealth, the “Debtors”), by and through the Financial 

Oversight and Management Board for Puerto Rico (the “Oversight Board”), as the sole Title III 

 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” and together with the Commonwealth, COFINA, HTA, and ERS, the “Debtors”) 

(Bankruptcy Case No. 17 BK 4780-LTS) (Last Four Digits of Federal Tax ID: 3747) (Title III case 

numbers are listed as Bankruptcy Case numbers due to software limitations).

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representative of the Debtors pursuant to section 315(b) of the Puerto Rico Oversight, 

Management, and Economic Stability Act (“PROMESA”), 2 filed the Three Hundred EightySecond Omnibus Objection (Substantive) of the Commonwealth of Puerto Rico and the Employees 

Retirement System of the Government of the Commonwealth of Puerto Rico to Employee Claims 

Asserting Liabilities Owed by Entities that Are Not Title III Debtors [ECF No. 17920] (the “Three 

Hundred Eighty-Second Omnibus Objection”). 

2. The Three Hundred Eighty-Second Omnibus Objection seeks to disallow claims

associated with allegedly unpaid wages or other employment benefits purportedly owed by entities 

that are not Title III debtors, each as listed on Exhibit A thereto (the “Claims to Be Disallowed”). 

Each of the Claims to Be Disallowed fail to comply with the applicable rules, however, because 

they do not provide a basis for asserting a claim against the Commonwealth or any other Title III 

Debtor for liabilities purportedly owed by entities that are not Title III debtors.

3. The Debtors have received correspondence from:

• Maria Enid Roca Troche (“Roca Troche”), attached hereto as Exhibit “A” (the 

“Roca Troche Response”), regarding Proof of Claim No. 178337 (the “Roca Troche

Claim”); and,

• Jacqueline Rosado Colón (“Rosado Colón”), attached hereto as Exhibit “B” (the 

“Rosado Colón Response,” and together with the Roca Troche Response, the 

“Reponses”), regarding Proof of Claim No. 178406 (the “Rosado Colón Claim,”

and together with the Roca Troche Claim, the “Claims”).

Certified English translations of the Roca Troche Response and the Rosado Colón Response are 

attached hereto as Exhibits “A-1,” and “B-1,” respectively.

 2 PROMESA is codified at 48 U.S.C. §§ 2101-2241.

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I. The Roca Troche Response

4. The Roca Troche Claim was filed on July 26, 2020. It asserts liabilities in the 

amount of $4,800 associated with allegedly accrued, but unpaid, wages purportedly owed by the 

Puerto Rico Telephone Company. It also appears to assert liabilities associated with Roca 

Troche’s right to receive her pension. Because a portion of the Roca Troche Claim appeared to 

assert pension liabilities, that portion of the claim was transferred into the administrative claims 

reconciliation process (“ACR”) for resolution.

5. The Roca Troche Response consists of copies of letters sent by the Puerto Rico 

Fiscal Agency and Financial Advisory Authority seeking additional information regarding the 

portion of the Roca Troche Claim that was transferred into ACR, together with certain pages from 

the Three Hundred Eighty-Second Omnibus Objection. Further, the Roca Troche Response states 

that “Puerto Rico Telephone Comp. was a government agency when the Promesa Law (El 

Romerazo) was passed and, therefore, I deem that I qualify for this claim.” 

6. The Puerto Rico Telephone Company (“PRTC”), however, is not a Title III Debtor. 

Rather, the PRTC was a former government entity which has subsequently been privatized and, 

accordingly, is no longer in existence. Neither the Roca Troche Response nor the Roca Troche 

Claim provides a valid basis for asserting a claim against the Commonwealth or any other Title III 

Debtor in respect of allegedly accrued but unpaid wages purportedly owed by the PRTC. 

Accordingly, the Roca Troche Claim should be partially disallowed.

II. The Rosado Colón Response

7. The Rosado Colón Claim was filed on June 16, 2020. It asserts liabilities in the 

amount of $4,800 associated with allegedly accrued, but unpaid, wages purportedly owed by the 

Puerto Rico Telephone Company. It also appears to assert liabilities associated with Rosado 

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Colón’s right to receive her pension. Because a portion of the Rosado Colón Claim appeared to 

assert pension liabilities, that portion of the claim was transferred into the ACR process for 

resolution and assigned Proof of Claim No. 178406-1 for tracking purposes. Proof of Claim No. 

178406-1 has since been resolved in ACR.

8. The Rosado Colón Response consists of a handwritten letter. Therein, Rosado 

Colón states: “I am entitled to bring a claim during the period in which we belonged to the 

government when working for the Puerto Rico Telephone Company from 12/05/1988. Claim for 

money owed for laws that were passed which apply to me for my years of service as a Service 

Representative III for the PRTC of the Commonwealth of PR.” Rosado Colón Response at 1. 

As explained above and in the Three Hundred Eighty-Second Omnibus Objection, the PRTC is 

not a Title III Debtor, but a former government entity which has subsequently been privatized and, 

accordingly, is no longer in existence. Neither the Rosado Colón Response nor the Rosado Colón

Claim provide a basis for asserting a claim against the Commonwealth or any other Title III Debtor 

in respect of allegedly accrued but unpaid wages purportedly owed by the PRTC. Accordingly, 

the Rosado Colón Claim should be disallowed.

9. For the foregoing reasons, the Debtors respectfully request that the Court grant the 

Three Hundred Eighty-Second Omnibus Objection and disallow the Claims, notwithstanding the 

Responses. 

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Dated: February 2, 2022 

San Juan, Puerto Rico

Respectfully submitted,

/s/ Hermann D. Bauer

Hermann D. Bauer

USDC No. 215205 

Carla García Benítez

USDC No. 203708 

O’NEILL & BORGES LLC

250 Muñoz Rivera Ave., Suite 800 

San Juan, PR 00918-1813 

Tel: (787) 764-8181 

Fax: (787) 753-8944 

/s/ Brian S. Rosen

Martin J. Bienenstock (pro hac vice) 

Brian S. Rosen (pro hac vice) 

PROSKAUER ROSE LLP

Eleven Times Square

New York, NY 10036 

Tel: (212) 969-3000 

Fax: (212) 969-2900 

Attorneys for the Financial Oversight and 

Management Board as representative for the 

Commonwealth and ERS 

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