221005 ORD RE 452ND 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 FIFTY-SECOND OMNIBUS OBJECTION 

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

RICO HIGHWAYS AND TRANSPORTATION AUTHORITY TO LATE-FILED CLAIMS

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

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

Late-Filed Claims (Docket Entry No. 20783) (“Four Hundred Fifty-Second Omnibus Objection”)2

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

 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 Four Hundred Fifty-Second Omnibus Objection.

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221005 ORD RE 452ND OMNI OBJ VERSION OCTOBER 4, 2022 2

and Transportation Authority (“HTA,” and together with the Commonwealth, the “Debtors”), 

dated May 13, 2022, for entry of an order disallowing in their entirety certain late-filed claims filed 

against the Debtors, as more fully set forth in the Four Hundred Fifty-Second Omnibus Objection 

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

Fifty-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 Fifty-Second 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 Fifty-Second Omnibus 

Objection (collectively, the “Claims to Be Disallowed”) having been filed after June 29, 2018 at 

4:00 p.m. (Atlantic Time) against the Debtors; and the Court having determined that the relief 

sought in the Four Hundred Fifty-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 Fifty-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 Fifty-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

ORDERED that Kroll is authorized and directed to designate the disallowed claims 

identified in Exhibit A to the Four Hundred Fifty-Second Omnibus Objection as expunged on the 

official claims register in the Title III Cases; and it is further

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221005 ORD RE 452ND OMNI OBJ VERSION OCTOBER 4, 2022 3

ORDERED that this Order resolves Docket Entry No. 20783 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

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