230308 ORD RE 540TH 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 FORTIETH OMNIBUS OBJECTION (NON-SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO AND THE PUERTO RICO 

HIGHWAYS AND TRANSPORTATION AUTHORITY TO DEFICIENT CLAIMS

Upon the Five Hundred Fortieth Omnibus Objection (Non-Substantive) of the 

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

Deficient Claims (Docket Entry No. 22744) (the “Five Hundred Fortieth Omnibus Objection”)2 of 

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

 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 Fortieth Omnibus Objection.

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230308 ORD RE 540TH OMNI OBJ VERSION MARCH 8, 2023 2

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

Debtors”), dated October 28, 2022, for entry of an order disallowing in their entirety certain claims 

filed against the Objecting Debtors, as more fully set forth in the Five Hundred Fortieth Omnibus 

Objection and supporting exhibits thereto; and the Court having jurisdiction to consider the Five 

Hundred Fortieth 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 Fortieth 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 “Deficient Claims” in Exhibit A to the Five Hundred Fortieth 

Omnibus Objection (collectively, the “Deficient Claims”) having failed to comply with the 

applicable rules by not providing a valid basis for the claim, such that the Objecting Debtors cannot 

determine the validity of the claim; and the Court having determined that the relief sought in the 

Five Hundred Fortieth Omnibus Objection is in the best interest of the Objecting Debtors, their 

creditors, and all the parties in interest; and the Court having determined that the legal and factual 

bases set forth in the Five Hundred Fortieth 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 Fortieth Omnibus Objection is GRANTED as 

set forth herein; and it is further

ORDERED that the Deficient Claims are hereby disallowed in their entirety; and it 

is further 

ORDERED that Kroll is authorized and directed to delete the Deficient Claims

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

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230308 ORD RE 540TH OMNI OBJ VERSION MARCH 8, 2023 3

ORDERED that this Order resolves Docket Entry No. 22744 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: March 8, 2023

/s/ Laura Taylor Swain

LAURA TAYLOR SWAIN

United States District Judge

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