230308 ORD RE 548TH 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 FORTY-EIGHTH OMNIBUS OBJECTION (SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO TO CLAIMS FOR WHICH THE DEBTOR IS NOT LIABLE

Upon the Five Hundred Forty-Eighth Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico to Claims for which the Debtor Is Not Liable (Docket Entry No. 

22752) (the “Five Hundred Forty-Eighth Omnibus Objection”)2 of the Commonwealth of Puerto

Rico (the “Commonwealth” or “Objecting Debtor”), dated October 28, 2022, for entry of an order 

 1 The Debtors in the 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 Forty-Eighth Omnibus Objection.

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230308 ORD RE 548TH OMNI OBJ VERSION MARCH 8, 2023 2

disallowing in their entirety certain claims filed against the Objecting Debtor, as more fully set 

forth in the Five Hundred Forty-Eighth Omnibus Objection and supporting exhibits thereto; and 

the Court having jurisdiction to consider the Five Hundred Forty-Eighth 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 FortyEighth 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 Five Hundred Forty-Eighth Omnibus Objection (collectively, the 

“Claims to Be Disallowed”) having been found to be claims for which neither the Commonwealth 

nor any of the other Title III Debtors are liable; and the Court having determined that the relief 

sought in the Five Hundred Forty-Eighth Omnibus Objection is in the best interest of the 

Commonwealth, its creditors, and all the parties in interest; and the Court having determined that 

the legal and factual bases set forth in the Five Hundred Forty-Eighth Omnibus Objection establish 

just cause for the relief granted herein; and after due deliberation and sufficient cause appearing 

therefor, it is

ORDERED that the Five Hundred Forty-Eighth 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 register in the Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 22752 in Case No. 17-3283; 

and it is further

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230308 ORD RE 548TH 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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