230322 ORD RE 377TH 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 THE THREE HUNDRED SEVENTY-SEVENTH OMNIBUS 

OBJECTION (SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO, THE 

PUERTO RICO HIGHWAYS AND TRANSPORTATION AUTHORITY, AND THE 

EMPLOYEES RETIREMENT SYSTEM OF THE GOVERNMENT OF THE 

COMMONWEALTH OF PUERTO RICO TO CLAIMS FOR WHICH THE DEBTORS ARE NOT LIABLE

Upon the Three Hundred Seventy-Seventh Omnibus Objection (Substantive) of the 

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

Employees Retirement System of the Government of the Commonwealth of Puerto Rico to Claims 

for Which the Debtors Are Not Liable (Docket Entry No. 17911) (the “Three Hundred Seventy-

 

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 (“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).

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230322 ORD RE 377TH OMNI OBJ VERSION MARCH 22, 2023 2

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

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

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

and together with the Commonwealth and HTA, the “Debtors”), dated August 20, 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 Seventy-Seventh Omnibus Objection and supporting exhibits thereto; 

and the Court having jurisdiction to consider the Three Hundred Seventy-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 Three 

Hundred Seventy-Seventh Omnibus Objection having been provided to those parties identified 

therein, and no other or further notice being required; and upon the Notice of Presentment of 

Proposed Order Granting the Three Hundred Seventy-Seventh Omnibus Objection (Substantive) 

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

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

Claims for Which the Debtors Are Not Liable, dated May 24, 2022 (Docket Entry No. 20975, the 

“Notice”), for entry of an order disallowing the Claim to Be Heard (as defined below) and the 

Claims to Be Disallowed via Notice of Presentment2, as more fully set forth in the Notice; upon 

the record of the hearing held on the Three Hundred Seventy-Seventh Omnibus Objection on 

February 16-17, 2022, and the rulings made therein, sustaining the Three Hundred SeventySeventh Omnibus Objection as to Proof of Claim No. 47589 (the “Claim to Be Heard”) on the 

grounds that claimant had not demonstrated that the Commonwealth was liable to claimant for the 

 2 Capitalized terms used but not otherwise defined herein have the meanings given to them 

in the Notice. 

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230322 ORD RE 377TH OMNI OBJ VERSION MARCH 22, 2023 3

liabilities asserted therein; and the Court having determined that the relief sought in the Three 

Hundred Seventy-Seventh Omnibus Objection is in the best interests of the Debtors, their creditors, 

and all parties in interest; and the Court having determined that the legal and factual bases set forth 

in the Three Hundred Seventy-Seventh 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 Three Hundred Seventy-Seventh Omnibus Objection is 

SUSTAINED as set forth herein; and it is further

ORDERED that the Claim to be Heard and the Claims to Be Disallowed via Notice 

of Presentment (collectively, the “Claims to Be Disallowed”) are hereby disallowed in their 

entirety as set forth below; and it is further

ORDERED that Kroll Restructuring Associates, LLC (“Kroll”) is authorized and 

directed to designate the Claims to Be Disallowed as expunged on the official claims registry in 

the Title III Cases; 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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