221004 ORD RE 402ND 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 SECOND 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 CLAIMS ASSERTING DUPLICATE LIABILITIES

Upon the Four Hundred Second 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 Claims Asserting Duplicate Liabilities(Docket Entry No. 19551)

(the “Four Hundred Second 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 Second Omnibus Objection.

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221004 ORD RE 402ND OMNI OBJ VERSION OCTOBER 4, 2022 2

(“Commonwealth”) and 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 Second Omnibus Objection and 

supporting exhibits thereto; and the Court having jurisdiction to consider the Four Hundred 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 Second 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 Second 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 Second 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 Second 

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 Second Omnibus Objection has been submitted, and after due deliberation 

and sufficient cause appearing therefor, it is hereby

ORDERED that the Four Hundred Second 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 402ND 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. 19551 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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