230322 ORD RE 303RD OMNI OBJ VERSION MARCH 22, 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 THREE HUNDRED THIRD OMNIBUS OBJECTION (SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO AND EMPLOYEES RETIREMENT 

SYSTEM OF THE GOVERNMENT OF THE COMMONWEALTH OF PUERTO RICO TO 

CLAIMS FOR WHICH THE COMMONWEALTH AND ERS ARE NOT LIABLE

Upon the Three Hundred Third Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico and Employees Retirement System of the Government of the 

Commonwealth of Puerto Rico to Claims for Which the Commonwealth and ERS are Not Liable

(Docket Entry No. 16030) (the “Three Hundred Third Omnibus Objection”),2 filed by 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 (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 Three Hundred Third Omnibus Objection.

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230322 ORD RE 303RD OMNI OBJ VERSION MARCH 22, 2023 2

Commonwealth of Puerto Rico (“Commonwealth”) and the Employees Retirement System of the 

Government of the Commonwealth of Puerto Rico (“ERS,” and together with the Commonwealth, 

the “Debtors”), dated March 12, 2021, for entry of an order disallowing in their entirety certain 

claims filed against the Debtors, as more fully set forth in the Three Hundred Third Omnibus

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

Hundred Third 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 Three Hundred Third 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 Exhibit A hereto (collectively, the “Claims to be Disallowed”) having been found to be claims 

for which neither the Commonwealth nor ERS is liable; and the Court having determined that the 

relief sought in the Three Hundred Third 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 Three Hundred Third 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 Three Hundred Third

Omnibus Objection has been submitted, and after due deliberation and sufficient cause appearing 

therefor, it is hereby

ORDERED that the Three Hundred Third Omnibus Objection is SUSTAINED 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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230322 ORD RE 303RD OMNI OBJ VERSION MARCH 22, 2023 3

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. 16030 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 22, 2023

/s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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