230502 ORD RE 554TH OMNI OBJ VERSION MAY 2, 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 FIFTY-FOURTH OMNIBUS OBJECTION 

(SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO TO UNLIQUIDATED CLAIMS

Upon the Five Hundred Fifty-Fourth Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico to Unliquidated Claims (Docket Entry No. 23096 in Case No. 17-

3283) (the “Five Hundred Fifty-Fourth Omnibus Objection”),2 filed by the Commonwealth of 

Puerto Rico (“Commonwealth” or the “Objecting Debtor”), dated December 16, 2022, for entry 

of an order liquidating certain claims filed against the Commonwealth, as more fully set forth in 

 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 Fifty-Fourth Omnibus Objection.

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230502 ORD RE 554TH OMNI OBJ VERSION MAY 2, 2023 2

the Five Hundred Fifty-Fourth Omnibus Objection and supporting exhibits thereto; and the Court 

having jurisdiction to consider the Five Hundred Fifty-Fourth 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 Fifty-Fourth 

Omnibus Objection having been provided to those parties identified therein, and no other or further 

notice being required; and the Court having determined that the claims identified in Exhibit A to 

the Five Hundred Fifty-Fourth Omnibus Objection (the “Unliquidated Claims”) should be 

liquidated and allowed; and the Court having determined that the relief sought in the Five Hundred 

Fifty-Fourth 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 Fifty-Fourth 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 Fifty-Fourth Omnibus Objection is GRANTED 

as set forth herein; and it is further

ORDERED that the Unliquidated Claims are liquidated and allowed in the amounts 

identified in the columns titled “Modified and/or Allowed” in Exhibit A to the Five Hundred FiftyFourth Omnibus Objection; and it is further

ORDERED that Kroll, is authorized and directed to designate the Unliquidated 

Claims as liquidated on the official claims registry in the Title III cases; and it is further

ORDERED that this Order resolves Docket Entry No. 23096 in Case No. 17-3283; 

and it is further

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230502 ORD RE 554TH OMNI OBJ VERSION MAY 2, 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: May 2, 2023

/s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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