230110 ORD RE 492ND OMNI OBJ VERSION JANUARY 10, 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-SECOND OMNIBUS OBJECTION (SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO, THE EMPLOYEES RETIREMENT SYSTEM OF THE 

GOVERNMENT OF THE COMMONWEALTH OF PUERTO RICO, AND THE PUERTO RICO HIGHWAYS 

AND TRANSPORTATION AUTHORITY TO CLAIMS FOR WHICH THE DEBTORS ARE NOT LIABLE

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

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

Commonwealth of Puerto Rico, and the Puerto Rico Highways and Transportation Authority to 

Claims for which the Debtors are Not Liable (Docket Entry No. 21741”) (the “Four Hundred 

Ninety-Second Omnibus Objection), 2 filed by the Commonwealth of Puerto Rico (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-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 used but not defined herein shall have the meanings ascribed to them in 

the Four Hundred Ninety-Second Omnibus Objection.

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230110 ORD RE 492ND OMNI OBJ VERSION JANUARY 10, 2023 2

“Commonwealth”), the Employees Retirement System of the Government of the Commonwealth 

of Puerto Rico (“ERS”), and the Puerto Rico Highways and Transportation Authority (“HTA,”

and with the Commonwealth and ERS, the “Debtors”), dated August 5, 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 Ninety-Second Omnibus Objection and supporting exhibits thereto; and the Court 

having jurisdiction to consider the Four Hundred Ninety-Second 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 NinetySecond 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 

Disallowed” in Exhibit A to the Four Hundred Ninety-Second Omnibus Objection (collectively, 

the “Claims to Be Disallowed”) having been found to be claims for which the Commonwealth, 

ERS, and/or HTA are not liable; and the Court having overruled all objections interposed to the 

relief requested in the Four Hundred Ninety-Second Omnibus Objection, including the objection 

filed by the Downtown Development Corporation with respect to Proof of Claim No. 27270 

(Docket Entry No. 22057) at the hearing on the Four Hundred Ninety-Second Omnibus Objection 

held on November 2, 2022; and the Court having determined that the relief sought in the Four 

Hundred Ninety-Second 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 Ninety-Second 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-Second Omnibus Objection is 

GRANTED as set forth herein; and it is further

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230110 ORD RE 492ND OMNI OBJ VERSION JANUARY 10, 2023 3

ORDERED that the Claims to Be Disallowed are hereby disallowed in their 

entirety; and it is further

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

Disallowed as expunged on the official claims registry in the Title III Cases; 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: January 10, 2023

/s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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