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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)

FOURTEENTH ADMINISTRATIVE CLAIMS RECONCILIATION STATUS NOTICE

To the Honorable United States District Judge Laura Taylor Swain:

1. On March 12, 2020, this Court entered the Order (A) Authorizing Administrative 

Reconciliation of Claims, (B) Approving Additional Form of Notice, and (C) Granting Related Relief

[ECF No. 12274] (the “ACR Order”). The ACR Order authorized the Commonwealth of Puerto Rico 

(the “Commonwealth”), the Puerto Rico Highways and Transportation Authority (“HTA”), the 

Employees Retirement System of the Government of the Commonwealth of Puerto Rico (“ERS”), 

the Puerto Rico Electric Power Authority (“PREPA”), and the Puerto Rico Public Buildings Authority 

 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-BK3567-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).

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(“PBA,” and together with the Commonwealth, HTA, ERS, and PREPA, the “Debtors”) to resolve 

certain Pension/Retiree Claims, Tax Refund Claims, Public Employee Claims, and Grievance Claims 

(each as defined in the ACR Order) using the Debtors’ existing administrative reconciliation 

processes (“Administrative Claims Reconciliation”) in accordance with the procedures contained in 

Exhibit A to the ACR Order (the “ACR Procedures”). 

2. Pursuant to Paragraph 5 of the ACR Procedures, the Debtors hereby respectfully

submit their Fourteenth Administrative Claims Reconciliation Status Notice, attached hereto as 

Exhibit A (the “Fourteenth ACR Status Notice”). The Fourteenth ACR Status Notice provides an 

update to the Court regarding the status of claims transferred into the ACR Procedures.

2

 See ACR 

Procedures at ¶ 5. Please note that unless otherwise stated, any ACR Designated Claims marked as 

“resolved” in the Debtors’ First Administrative Claims Reconciliation Status Notice [ECF No. 

14515], Second Administrative Claims Reconciliation Status Notice [ECF No. 15367], Third 

Administrative Claims Reconciliation Status Notice [ECF No. 15812], Fourth Administrative Claims 

Reconciliation Status Notice [ECF No. 16322], Fifth Administrative Claims Reconciliation Status 

Notice [ECF No. 15086], Sixth Administrative Claims Reconciliation Notice [ECF No. 17659], 

Seventh Administrative Claims Reconciliation Status Notice [ECF No. 18363], Eighth Administrative 

Claims Reconciliation Status Notice [ECF No. 19381], Ninth Administrative Claims Reconciliation 

Status Notice [ECF No. 19945], Tenth Administrative Claims Reconciliation Status Notice [ECF No. 

20461], Eleventh Administrative Claims Reconciliation Status Notice [ECF No. 21048], or Twelfth 

Administrative Claims Reconciliation Status Notice [ECF No. 21599], or Thirteenth Administrative 

Claims Reconciliation Status Notice [ECF No. 22367] are not separately listed in this Fourteenth ACR 

2 Pursuant to the ACR Order, the Debtors have filed twenty-seven notices transferring claims into 

Administrative Claims Reconciliation (as defined in the ACR Order), (collectively, the “ACR 

Transfer Notices”), and have transferred approximately 44,866 claims (collectively, the “ACR 

Designated Claims”), into Administrative Claims Reconciliation.

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Status Notice. 

3. The Debtors shall serve copies of this notice upon the claimants associated with the 

ACR Designated Claims listed in Exhibit A and upon the Master Service List (as defined by the 

Sixteenth Amended Case Management Procedures [Case No. 17-3283, ECF No. 20190-1]). This 

notice is also available on the Debtors’ case website at https://cases.ra.kroll.com/puertorico.

Dated: November 22, 2022 Respectfully submitted, 

San Juan, Puerto Rico

/s/ Hermann D. Bauer

Hermann D. Bauer 

USDC No. 215205

Carla García Benítez 

USDC No. 203708

O’NEILL & BORGES LLC

250 Muñoz Rivera Ave., Suite 800 

San Juan, PR 00918-1813

Tel: (787) 764-8181

Fax: (787) 753-8944

Attorneys for the Financial Oversight and 

Management Board for Puerto Rico, as 

representative for the Commonwealth of 

Puerto Rico, Puerto Rico Highways and 

Transportation Authority, Employees 

Retirement System of the Government of the 

Commonwealth of Puerto Rico, Puerto Rico 

Electric Power Authority, and Puerto Rico 

Public Buildings Authority

/s/ Martin J. Bienenstock

Martin J. Bienenstock (pro hac vice)

Brian S. Rosen (pro hac vice)

Laura Stafford (pro hac vice)

PROSKAUER ROSE LLP

Eleven Times Square 

New York, NY 10036 

Tel: (212) 969-3000

Fax: (212) 969-2900

Co-Attorneys for the Financial Oversight 

and Management Board for the Puerto Rico, 

as representative for the Commonwealth of 

Puerto Rico, Puerto Rico Highways and 

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Transportation Authority, Employees 

Retirement System of the Government of the 

Commonwealth of Puerto Rico, Puerto Rico 

Electric Power Authority, and Puerto Rico 

Public Buildings Authority

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