221004 ORD RE 407TH OMNI OBJ VERSION OCTOBER 4, 2022 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 FOUR HUNDRED SEVENTH OMNIBUS OBJECTION (SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO AND THE PUERTO RICO HIGHWAYS AND 

TRANSPORTATION AUTHORITY TO CLAIMS FOR WHICH THE DEBTORS ARE NOT LIABLE

Upon the Four Hundred Seventh Omnibus Objection (Substantive) of the 

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

Claims for Which the Debtors are Not Liable (Docket Entry No. 19556) (the “Four Hundred 

Seventh Omnibus Objection”),2 filed by the Commonwealth of Puerto Rico (“Commonwealth”) 

 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 Four Hundred Seventh Omnibus Objection.

Case:17-03283-LTS Doc#:22497 Filed:10/04/22 Entered:10/04/22 16:53:37 Desc: Main

Document Page 1 of 3
221004 ORD RE 407TH OMNI OBJ VERSION OCTOBER 4, 2022 2

and the Puerto Rico Highways and Transportation Authority (“HTA,” and together with the 

Commonwealth, the “Debtors”), dated December 17, 2021, for entry of an order disallowing in 

their entirety certain claims filed against the Debtors, as more fully set forth in the Four Hundred 

Seventh Omnibus Objection and supporting exhibits thereto; and the Court having jurisdiction to 

consider the Four Hundred Seventh 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 Four Hundred Seventh 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 to the Four Hundred Seventh Omnibus Objection 

(collectively, the “Claims to Be Disallowed”) having been found to be claims for which neither 

the Commonwealth nor HTA are liable; and the Court having determined that the relief sought in 

the Four Hundred Seventh Omnibus Objection is in the best interests of the Commonwealth, HTA, 

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

bases set forth in the Four Hundred Seventh 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 Four Hundred Seventh Omnibus Objection

has been submitted, and after due deliberation and sufficient cause appearing therefor, it is hereby

ORDERED that the Four Hundred Seventh Omnibus Objection is GRANTED 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

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

Case:17-03283-LTS Doc#:22497 Filed:10/04/22 Entered:10/04/22 16:53:37 Desc: Main

Document Page 2 of 3
221004 ORD RE 407TH OMNI OBJ VERSION OCTOBER 4, 2022 3

ORDERED that this Order resolves Docket Entry No. 19556 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: October 4, 2022 

 /s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

Case:17-03283-LTS Doc#:22497 Filed:10/04/22 Entered:10/04/22 16:53:37 Desc: Main

Document Page 3 of 3