221005 ORD RE 458TH 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 THE ORDER GRANTING FOUR HUNDRED FIFTY-EIGHTH OMNIBUS 

OBJECTION (SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO AND THE 

PUERTO RICO HIGHWAYS AND TRANSPORTATION AUTHORITY TO MISCLASSIFIED CLAIMS

Upon the Four Hundred Fifty-Eighth Omnibus Objection (Substantive) of the 

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

Misclassified Claims (Docket Entry No. 20789) (the “Four Hundred Fifty-Eighth Omnibus 

Objection”), filed by the Commonwealth of Puerto Rico (the “Commonwealth”) and the Puerto 

Rico Highways and Transportation Authority (“HTA,” and together with the Commonwealth, 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 (“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”) (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).

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221005 ORD RE 458TH OMNI OBJ VERSION OCTOBER 4, 2022 2

“Debtors”), dated May 13, 2022, for entry of an order reclassifying certain claims filed against the 

Debtors, as more fully set forth in the Four Hundred Fifty-Eighth Omnibus Objection and 

supporting exhibits thereto; and the Court having jurisdiction to consider the Four Hundred FiftyEighth 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 Fifty-Eighth Omnibus Objection having been provided to those parties 

identified therein, and no other or further notice being required; and upon the Notice of 

Presentment of Proposed Order Granting the Four Hundred Fifty-Eighth Omnibus Objection 

(Substantive) of the Commonwealth of Puerto Rico and the Puerto Rico Highways and 

Transportation Authority to Misclassified Claims, dated August 29, 2022 (Docket Entry No. 

21949, the “Notice”), for entry of an order reclassifying the Claims to Be Heard (as defined below) 

and the Claims to Be Reclassified via Notice of Presentment2

, as more fully set forth in the Notice; 

and upon the record of the hearings held on the Four Hundred Fifty-Eighth Omnibus Objection on 

June 29, 2022, and the rulings made therein, sustaining the Four Hundred Fifty-Eighth Omnibus 

Objection as to Proofs of Claim Nos. 24320 and 17738 (the “Claims to Be Heard”) on the grounds 

“the portions of those claims that are currently classified as secured are reclassified as general 

unsecure claims” because “[t]he claimant has failed to identify any prima facie factual or legal 

basis supporting the assertion that the [Claims to Be Heard] are secured,” June 29, 2022 Hr’g. Tr. 

at 13:10-21; and the Court having determined that the relief sought in the Four Hundred FiftyEighth Omnibus Objection is in the best interests of the Debtors, their creditors, and all parties in

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

 2 Capitalized terms used but not otherwise defined herein have the meanings given to them 

in the Notice. 

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221005 ORD RE 458TH OMNI OBJ VERSION OCTOBER 4, 2022 3

Hundred Fifty-Eighth 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 Four Hundred Fifty-Eighth Omnibus Objection is GRANTED 

as set forth herein; and it is further

ORDERED that the Claims to be Heard and the Claims to Be Reclassified via 

Notice of Presentment (collectively, the “Claims to Be Reclassified”) are hereby reclassified, such 

that the Claims to Be Reclassified shall now only be considered claims asserted as general 

unsecured claims, as set forth in the column titled “Modified Claim” in Exhibit A to the Four 

Hundred Fifty-Eighth Omnibus Objection, respectively; and it is further

ORDERED that the Debtors’ right to object to the Claims to Be Reclassified is 

reserved; and it is further

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

Reclassified to reflect their status as general unsecured claims on the official claims register in the 

Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 20789 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 5, 2022

/s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

 United States District Judge

Case:17-03283-LTS Doc#:22511 Filed:10/05/22 Entered:10/05/22 10:37:09 Desc: Main

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