230308 ORD RE 501ST 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 FIVE HUNDRED FIRST OMNIBUS OBJECTION (SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO TO UNRESPONSIVE ACR CLAIMS 

Upon the Five Hundred First Omnibus Objection (Substantive) of the 

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

Commonwealth of Puerto Rico to Unresponsive ACR Claims (Docket Entry No. 21758) (the “Five 

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

“Commonwealth” or the “Debtor”), dated August 5, 2022, for entry of an order disallowing in 

their entirety certain claims filed against the Debtor, as more fully set forth in the Five Hundred 

 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 Five Hundred First Omnibus Objection.

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230308 ORD RE 501ST OMNI OBJ VERSION MARCH 8, 2023 2

First Omnibus Objection and supporting exhibits thereto; and the Court having jurisdiction to 

consider the Five 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 Five Hundred First Omnibus Objection having been 

provided to those parties identified therein, and no other or further notice being required; and each 

of the claimants associated with the claims identified in Exhibit A to the Five Hundred First 

Omnibus Objection (the “Claims to Be Disallowed”) having not responded to requests, issued by 

the Debtor in accordance with the ACR Order, seeking to obtain information necessary to resolve 

the Claims to Be Disallowed; and the Court having determined that the relief sought in the Five 

Hundred First Omnibus Objection is in the best interests of the Debtor, its creditors, and all parties 

in interest; and the Court having determined that the legal and factual bases set forth in the Five 

Hundred First Omnibus Objection establish just cause for the relief granted herein; and after due 

deliberation and sufficient cause appearing therefor, it is hereby

ORDERED that the Five 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

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 Case; and it is further

ORDERED that this Order resolves Docket Entry No. 21758 in Case No. 17-3283; 

and it is further

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230308 ORD RE 501ST OMNI OBJ VERSION MARCH 8, 2023 3

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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