1

UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF PUERTO RICO

PROMESA

Title III

No. 17 BK 3283-LTS

(Jointly Administered)

RESPONSE IN OPPOSITION TO “URGENT MOTION BY O’NEILL & BORGES 

LLC SEEKING EXTENSION OF THE DEADLINE TO RESPOND TO THE 

MOTION TO DISQUALIFY THE LAW FIRM OF BY O’NEILL & BORGES LLC 

FOR [PURPORTED] UNRESOLVABLE CONFLICTS OF INTEREST INCURRED 

IN VIOLATION OF THE PUERTO RICO RECOVERY ACCURACY 

DISCLOSURES ACT OF 2021, 48 USC 2101 ET SEQ FILED BY R&D MASTERS 

ENTERPRISES, INC [ECF 23285]” [ECF23454]

To the Honorable United States District Judge Laura Taylor Swain:

Comes now Creditor, R&D Master Enterprises, Inc., by and through the undersigned 

attorney, who respectfully requests and prays as follows:

1. Pending before this Honorable Court is a motion to disqualify the law firm of O’Neill 

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”) (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.)

In re:

THE FINANCIAL OVERSIGHT AND 

MANAGEMENT BOARD FOR PUERTO 

RICO,

as representative of

THE COMMONWEALTH OF PUERTO 

RICO, et al.,

Debtors.

1

Case:17-03283-LTS Doc#:23458 Filed:02/02/23 Entered:02/02/23 11:04:03 Desc: Main

Document Page 1 of 5
2

& Borges for unresolvable conflict of interest (See ECF 23285). 

2. As per Court Order, O’Neill & Borges LLC has until today 5:00pm (Atlantic Standard

Time) to file, if any, its response in opposition. 

3. The O’Neill & Borges LLC has filed an Urgent Motion requesting an extension of time 

of 30-days2 to file its responsive paper. 

4. As per the motion, O’Neill & Borges LLC argues that it is in the process of drafting its 

response to the motion to disqualify but in order to file a comprehensive and thorough 

response thereto, requires 30 additional days to finalize the same. (See ECF 23454 

page 3 ¶ 4). 

5. Federal Rules of Bankruptcy Procedure Rule 9006 (b) (1) grants the Court discretion 

to extend time to act within a specified period. As per the Rule, the Court can so allow 

the extension for cause. 

6. Although a party should not ordinarily object to a request for an extension of time from

the other side, unfortunately in this case the norm does not apply. 

7. First off, the law firm fails to comply with Rule 9006(b)(1) and does not provide any 

valid reason for the extension. The motion is but a mere boilerplate motion seeking 

more time. For such reason the request should be denied. 

8. On another note, the matter raised before the Court is not new. Mr. Carlos Lamoutte 

filed before this Honorable Court a pro se motion requesting the disqualification of 

O’Neill & Borges LLC for unresolvable conflict of interest. (See Doc. Nos. 20,873, 

20,923, 20,946, 20,989, 20,959, 21,094, 21,096, 21,124, 21,485, 21,572, 21,604, 

21,854, 21,925, 21,938, 21,970, 21,975, 21,989, 21,990, 22,020, 22,025, 22,035, 

2 Sine the 30-day extension ends on a Saturday, the actual extension of time is of 32-days. 

Case:17-03283-LTS Doc#:23458 Filed:02/02/23 Entered:02/02/23 11:04:03 Desc: Main

Document Page 2 of 5
3

22,090, 22,146, 22,216, 22,232, 22,320, 22,401, 22,404, 22,419, 22,468, 22,485, 

22,487, 22,756, 22,779, and 22,800 (collectively, the “Disqualification Pleadings”).

9. Since May 19, 2022 O’Neil & Borges LLC has been put on notice that their practice 

and participation in the Puerto Rico Bankruptcy proceedings (arguably the largest 

bankruptcy of the United States history) has raised concerns on conflict of interest and 

in violation of Puerto Rico Recovery Accuracy in Disclosures Act of 2021, 48 USC 

2101 et eq.). Consequently, it has had ample time to address the matters raised. 

10. Should the Court be inclined to allow an extension of time, only a reasonable time 

should be awarded, and 32 days is completely unreasonable. Given the specifics of the 

matter before the Court any extension should not be for more than 5 calendar days. 

WHEREFORE, the Movant hereby respectfully petitions the Court to deny O’Neill 

& Borges LLC motion for extension of time as requested. 

RESPECTFULLY SUBMITTED.

In San Juan, PR this 2nd day of February 2023. 

It is hereby certified that the foregoing motion was filed with the Clerk of the Court

and notified to the parties, via the CM/ECF system of the Court. 

S/Javier A Rivera-Vaquer

USDC-PR No. 225809

JOSE A RIVERA-CORDERO

JAVIER A RIVERA-VAQUER

PO BOX 192376

SAN JUAN, PR 00919-2376

TEL (787) 759-3634

EMAIL: jariva@rimerico.com

Case:17-03283-LTS Doc#:23458 Filed:02/02/23 Entered:02/02/23 11:04:03 Desc: Main

Document Page 3 of 5
4

EXHIBIT A

PROPOSED ORDER

Case:17-03283-LTS Doc#:23458 Filed:02/02/23 Entered:02/02/23 11:04:03 Desc: Main

Document Page 4 of 5
5

UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF PUERTO RICO

PROMESA

Title III

No. 17 BK 3283-LTS

(Jointly Administered)

ORDER DENYING EXTENSION OF TIME

On January 19, 2023 R&D Master Enterprises, Inc., a creditor of the Commonwealth of Puerto 

Rico (the “Movant”), filed a motion for the disqualification of the law firm of O’Neill & Borges 

LLC due to unresolvable conflict of interest (Docket Entry No. 23285) 

Upon reviewing the Motion to Disqualify, the Court issued order wherein responsive papers, 

if any, must be filed by February 2, 2023 at 5pm (Atlantic Standard Time), (Docket Entry No. 

23298). 

O’Neil & Borges LLC has filed an urgent motion to extend it’s time to file a response. (Docket 

Entry No. 23545). No cause has been provided under the motion, as such the same is denied. 

SO ORDERED.

Dated: February ____, 2023

_________________________________

 Laura Taylor Swain

United States District Judge

In re:

THE FINANCIAL OVERSIGHT AND 

MANAGEMENT BOARD FOR PUERTO 

RICO,

as representative of

THE COMMONWEALTH OF PUERTO 

RICO, et al.,

Debtors.

Case:17-03283-LTS Doc#:23458 Filed:02/02/23 Entered:02/02/23 11:04:03 Desc: Main

Document Page 5 of 5