221003 ORD RE 436TH 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 THIRTY-SIXTH 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 SUBSEQUENTLY AMENDED CLAIMS

Upon the Four Hundred Thirty-Sixth 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 Subsequently Amended Claims (Docket Entry No. 20494) (the 

“Four Hundred Thirty-Sixth Omnibus Objection”),2 filed by the Commonwealth of Puerto Rico 

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 Thirty-Sixth Omnibus Objection.

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221003 ORD RE 436TH OMNI OBJ VERSION OCTOBER 3, 2022 2

(the “Commonwealth”) and the Employees Retirement System of the Government of the 

Commonwealth of Puerto Rico (“ERS,” and together with the 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 Thirty-Sixth Omnibus Objection and 

supporting exhibits thereto; and the Court having jurisdiction to consider the Four Hundred ThirtySixth 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 Thirty-Sixth 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 Thirty-Sixth 

Omnibus Objection (collectively, the “Claims to Be Disallowed”) having been amended and 

superseded by the subsequently filed proofs of claim identified in the column titled “Remaining 

Amended Claims” in Exhibit A (collectively, the “Remaining Amended Claims”); and the Court 

having determined that the relief sought in the Four Hundred Thirty-Sixth 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 Thirty-Sixth

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 Thirty-Sixth 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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221003 ORD RE 436TH OMNI OBJ VERSION OCTOBER 3, 2022 3

ORDERED that the Debtors’ right to object to the Remaining Amended Claims is 

reserved; and it is further

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

Disallowed as expunged on the official claims register in the Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 20494 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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