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) 

This filing relates to the 

Commonwealth, HTA and ERS, 

and PBA. 

NOTICE OF CORRESPONDENCE REGARDING THE FOUR HUNDRED SIXTIETH 

OMNIBUS OBJECTION (NON-SUBSTANTIVE) OF THE COMMONWEALTH OF 

PUERTO RICO, PUERTO RICO HIGHWAYS AND TRANSPORTATION 

AUTHORITY, EMPLOYEES RETIREMENT SYSTEM OF THE GOVERNMENT OF 

THE COMMONWEALTH OF PUERTO RICO, AND PUERTO RICO PUBLIC 

BUILDINGS AUTHORITY TO PROOF OF CLAIM NO. 147357 

To the Honorable United States District Court Judge Laura Taylor Swain: 

1. On May 13, 2022, 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”), and the Puerto Rico Public 

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). 

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Buildings Authority (“PBA” and together with the Commonwealth, HTA, and ERS, the 

“Debtors”), by and through the Financial Oversight and Management Board for Puerto Rico (the 

“Oversight Board”), as the sole Title III representative of the Debtors pursuant to Section 315(b) 

of the Puerto Rico Oversight, Management, and Economic Stability Act (“PROMESA”),2 filed the 

Four Hundred Sixtieth Omnibus Objection (Non-Substantive) of the Commonwealth of Puerto 

Rico, the Puerto Rico Highways and Transportation Authority, the Employees Retirement System 

of the Government of the Commonwealth of Puerto Rico, and the Puerto Rico Public Buildings 

Authority to Cross-Debtor Duplicate Claims [ECF No. 20791] (the “Four Hundred Sixtieth 

Omnibus Objection”) to various proofs of claim. 

2. The Four Hundred Sixtieth Omnibus Objection seeks to disallow claims filed 

against the Debtors, as identified in the column titled “Claims to Be Disallowed” (collectively, the 

“Claims to Be Disallowed”), which assert the same liabilities as other proofs of claim filed against 

the Commonwealth and ERS, as identified in the column titled “Remaining Claims” (each a 

“Remaining Claim” and collectively, the “Remaining Claims”), each as listed on Exhibit A thereto. 

Based upon a review of the Commonwealth’s books and records, the asserted liability properly 

lies, if at all, against the Commonwealth – the entity against which the Remaining Claim is 

asserted. The Claims to Be Disallowed thus do not represent valid claims against the debtors 

against whom they are currently asserted. 

3. Any party who disputed the Four Hundred Sixtieth Omnibus Objection was 

required to file a response by 4:00 p.m. (Atlantic Standard Time) on June 13, 2022, in accordance 

with the Court-approved notice attached to the Four Hundred Sixtieth Omnibus Objection as 

Exhibit C thereto, which was served in English and Spanish on the individual creditors subject to 

2

 PROMESA is codified at 48 U.S.C. §§ 2101–2241. 

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the Four Hundred Sixtieth Omnibus Objection, the U.S. Trustee, and the Master Service List (as 

defined in the Sixteenth Amended Notice, Case Management and Administrative Procedures [ECF 

No. 20190-1]). See Certificate of Service [ECF No. 21011].

4. The Debtors received the attached correspondence from José Manuel Alamo 

Cuevas (“Alamo Cuevas”), a copy of which is attached hereto as Exhibit “A” (the “Alamo Cuevas 

Response”), regarding Proof of Claim No. 147357 (the “First Alamo Cuevas Claim”). A certified 

translation of the Alamo Cuevas Response is attached hereto as Exhibit “A-1”. 

5. The First Alamos Cuevas Claim, filed on June 29, 2018 against the Commonwealth, 

asserts liabilities in an “undetermined amount” against the Department of Education, an agency of 

the Commonwealth, for allegedly accrued, but unpaid, wage adjustments. First Alamo Cuevas 

Claim at 2-3. On the same day, Alamo Cuevas filed a second claim against ERS, which was logged 

by Kroll as Claim No. 138930 (the “Remaining Alamo Cuevas Claim”).3 Following the transfer 

of the Remaining Alamo Cuevas Claim to the Commonwealth, the Debtors filed the Four Hundred 

Sixtieth Omnibus Objection against the First Alamo Cuevas Claim because it asserts liabilities that 

are duplicative of the liabilities asserted in the Remaining Alamo Cuevas Claim. 

6. The Alamo Cuevas Response, a copy of a notice accompanying the Four Hundred 

Sixtieth Omnibus Objection on which Alamo Cuevas handwrote a note, was received by Kroll 

3

 The Second Alamo Cuevas Claim was subject to the Four Hundred Fifty-First Omnibus 

Objection (Non-Substantive) of the Employees Retirement System of the Government of the 

Commonwealth of Puerto Rico to Claims Asserted Against the Incorrect Debtor [ECF No. 20782] 

(the “Four Hundred Fifty-First Omnibus Objection”), which was granted on October 5, 2022. See 

Order Granting Four Hundred Fifty-First Omnibus Objection (Non-Substantive) of the Employees 

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

against the Incorrect Debtor [ECF No. 22516]. In Exhibit A to the Four Hundred Fifty-First 

Omnibus Objection, ERS identified the Second Alamo Cuevas Claim as asserting liabilities against 

the Commonwealth because the proof of claim and supporting documentation showed that any 

liability arising from Claim No. 138930 would reside, if at all, against the Commonwealth. 

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Restructuring Associates on July 11, 2022. The Alamo Cuevas Response states that “the 

increase(s) was (were) not granted.” Alamo Cuevas Response at 1. It does not, however, Alamo 

Cuevas does not dispute that the First Alamo Cuevas Claim asserts liabilities that are duplicative 

of the liabilities asserted by a Remaining Alamos Cuevas Claim originally filed by Cuevas against 

the ERS, and later reclassified to assert liability against the Commonwealth. 

7. Accordingly, the Alamo Cuevas Claim should be disallowed. Alamo Cuevas will 

not be prejudiced by the disallowance of the Alamo Cuevas Claim because he will retain the 

Remaining Alamo Cuevas Claim asserted against the Commonwealth. The Debtors reserve the 

right to object to the Remaining Alamo Cuevas Claim on any other basis whatsoever. 

[Remainder of Page Intentionally Left Blank] 

 

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Dated: April 11, 2023 Respectfully submitted, 

 San Juan, Puerto Rico 

/s/ Hermann D. Bauer

Hermann D. Bauer 

USDC No. 215205 

Carla García-Benítez 

USDC No. 203708 

Gabriel A. Miranda 

USDC No. 306704 

O’NEILL & BORGES LLC 

250 Muñoz Rivera Ave., Suite 800 

San Juan, PR 00918-1813 

Tel: (787) 764-8181 

Fax: (787) 753-8944 

/s/ Martin J. Bienenstock 

Martin J. Bienenstock (pro hac vice) 

Brian S. Rosen (pro hac vice) 

PROSKAUER ROSE LLP

Eleven Times Square 

New York, NY 10036 

Tel: (212) 969-3000 

Fax: (212) 969-2900 

Attorneys for the Financial 

Oversight and Management Board 

for Puerto Rico, as representative of 

the Commonwealth of Puerto Rico, 

the Puerto Rico Highways and 

Transportation Authority, the 

Employees Retirement System of the 

Government of the Commonwealth of 

Puerto Rico, and the Puerto Rico 

Public Buildings Authority

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