UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF PUERTO RICO

--------------------------------------------------------------------x

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 

Case No. 17 BK 3283-LTS

(Jointly Administered)

--------------------------------------------------------------------x

In re:

THE FINANCIAL OVERSIGHT AND 

MANAGEMENT BOARD FOR PUERTO RICO,

 as representative of

EMPLOYEES RETIREMENT SYSTEM OF THE 

GOVERNMENT OF THE COMMONWEALTH OF 

PUERTO RICO,

 Debtor.

PROMESA

Title III 

Case No. 17 BK 3566-LTS

--------------------------------------------------------------------x

COVER SHEET TO FIFTY-EIGHTH MONTHLY FEE APPLICATION OF 

O’NEILL & BORGES LLC FOR COMPENSATION FOR SERVICES 

RENDERED AND REIMBURSEMENT OF EXPENSES AS ATTORNEYS 

TO THE FINANCIAL OVERSIGHT AND MANAGEMENT BOARD FOR 

PUERTO RICO, AS REPRESENTATIVE OF DEBTOR, EMPLOYEES 

RETIREMENT SYSTEM OF THE GOVERNMENT OF THE 

COMMONWEALTH OF PUERTO RICO, FOR THE PERIOD OF 

FEBRUARY 1, 2022 THROUGH FEBRUARY 28, 2022

1

 The Debtors in these jointly-administered Title III Cases, along with each Debtor’s respective Title III case number listed as a 

bankruptcy case number due to software limitations and the last four (4) digits of each Debtor’s federal tax identification number, 

as applicable, are the (i) Commonwealth of Puerto Rico (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) 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); (iv) Puerto Rico Highways and 

Transportation Authority (“HTA”) (Bankruptcy Case No. 17 BK 3567-LTS) Last Four Digits of Federal Tax ID: 3808); (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-5233-LTS) (Last Four Digits of Federal 

Tax ID: 3801) (Title III Case numbers are listed as Bankruptcy Case numbers due to software limitations).

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 1 of 24
Name of applicant O'Neill & Borges LLC (“O&B”)

Authorized to provide professional services 

to:

Financial Oversight and Management 

Board, as Representative for the Debtor 

Pursuant to PROMESA Section 315(b)

Time period covered by this application: February 1, 2022 through February 28, 

2022

Amount of compensation sought as actual, 

reasonable and necessary: 

$207.45

Amount of expense reimbursement sought 

as actual, reasonable and necessary: 

$0.00

Total amount for this invoice: $207.45

This is a: X monthly ___ interim ___ final application

This is O&B's fifty-eighth monthly fee application in these cases.

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 2 of 24
Principal Certification

I hereby authorize the submission of this Monthly Fee Statement for February 2022. 

/s/ Jaime A. El Koury

Jaime A. El Koury 

General Counsel to the Financial Oversight and 

Management Board for Puerto Rico

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 3 of 24
On August 23, 2022, sent to:

Counsel for the Oversight Board:

Proskauer Rose LLP

Eleven Times Square

New York, NY 10036

Attn: Martin J. Bienenstock, Esq., 

mbienenstock@proskauer.com

Ehud Barak, Esq., ebarak@proskauer.com

Proskauer Rose LLP

70 West Madison Street, Chicago, IL 60602

Attn: Paul V. Possinger, Esq., 

ppossinger@proskauer.com

Counsel for AAFAF:

O’Melveny & Myers LLP

Times Square Tower, 7 Times Square

New York, NY 10036

Attn: John J. Rapisardi, Esq., jrapisardi@omm.com

Suzzanne Uhland, Esq., suhland@omm.com

Diana M. Pérez, Esq., dperez@omm.com

Counsel for PR Fiscal Agency and Financial 

Advisory Authority:

Marini Pietrantoni Muñiz LLC

MCS Plaza Suite 500, 255 Ponce de León Ave.

San Juan, PR 00917

Attn: Luis C. Marini-Biaggi, Esq., 

lmarini@mpmlawpr.com

Carolina Velaz-Rivero, Esq., cvelaz@mpmlawpr.com

Office of the United States Trustee District of PR:

Edif. Ochoa, 500 Tanca Street, Suite 301

San Juan, PR 00901

Re: In re: Commonwealth of Puerto Rico

monsita.lecaroz@usdoj.gov

Counsel for the Official Committee of Unsecured 

Creditors:

Paul Hastings LLP

200 Park Avenue 

New York, NY 10166

Attn: Luc. A. Despins, Esq., 

lucdespins@paulhastings.com

Casillas, Santiago & Torres, LLC

El Caribe Office Building, 53 Palmeras Street, Suite 

1601

San Juan, PR 00901-2419

Attn: Juan J. Casillas Ayala, Esq., 

jcasillas@cstlawpr.com

Alberto J.E. Añeses Negrón, Esq., 

aaneses@cstlawpr.com

Counsel for the Official Committee of Retired 

Employees:

Bennazar, García & Millian, C.S.P.

Edificio Union Plaza, PH-A Piso 18, 416 Ave. Ponce de 

León

Hato Rey, PR 00918

Attn: A.J. Bennazar-Zequeira, Esq., ajb@bennazar.org

Jenner & Block LLP

919 Third Ave

New York NY 10022

Attn: Robert Gordon, Esq., rgordong@jenner.com

Richard Levin, Esq., rlevin@jenner.com

Jenner & Block LLP

353 N. Clark Street

Chicago, IL 60654

Attn: Catherine Steege, Esq., csteege@jenner.com

Melissa Root, Esq, mroot@jenner.com

PR Department of Treasury:

PO Box 9024140

San Juan, PR 00902-4140

Attn: Reylam Guerra Goderich, Deputy Assistant of 

Central Accounting, Reylam.Guerra@hacienda.pr.gov

Omar E. Rodríguez-Pérez, CPA, Assistant 

Secretary of Central Accounting, 

Rodriguez.Omar@hacienda.pr.gov

Angel L. Pantoja-Rodríguez Deputy Assistant Secretary 

of Internal Revenue and Tax Policy 

angel.pantoja@hacienda.pr.gov

Francisco Parés-Alicea, Secretary of the Treasury, 

Francisco.pares@hacienda.pr.gov

Francisco Pena Montanez, CPA, Assistant Secretary of 

the Treasury, Francisco.Pena@hacienda.pr.gov

Counsel for the Fee Examiner:

EDGE Legal Strategies, PSC

252 Ponce de León Av, Citibank Tower, 12th Floor

San Juan, PR 00918

Attn: Eyck O. Lugo, Esq., elugo@edgelegalpr.com

Godfrey & Kahn, S.C.

Onee East Main Street, Suite 500

Madison, WI 53703

Attn: Katherine Stadler, KStadler@gklaw.com

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 4 of 24
Professional Position/Title Department

Hourly 

Billing 

Rate

Total 

Billed 

Hours

Total 

Compensation

Hermann Bauer Member Litigation 330.00 0.30 99.00 

Gabriel Miranda Rivera Associate Litigation 205.00 0.20 41.00 

Jose L. Colon Garcia Associate Litigation 185.00 0.40 74.00 

Vanessa Sanchez Paralegal Litigation 165.00 0.10 16.50 

Totals 1.00 $ 230.50

Less: 10% Courtesy discount $ (23.05)

$ 207.45

 ERS TITLE III 

Summary of Legal Fees for the Period February 1 through February 28, 2022

SUMMARY OF LEGAL FEES

Summary of Disbursements for the Period February 1 through February 28, 2022

Description - Expenses Amounts

 ERS TITLE III 

SUMMARY OF DISBURSEMENTS $ -

Task Code Matter Description

Total 

Billed 

Hours

Total Fees 

Requested

206 Documents Filed on Behalf of the Board 0.60 115.00 

219 Docketing 0.10 16.50 

222 Claims and Claims Objections 0.30 99.00

$ 230.50

Less: 10% Courtesy discount $ (23.05)

TOTALS 1.00 $ 207.45

 ERS TITLE III 

Summary of Legal Fees for the Period February 1 through February 28, 2022

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 5 of 24
O&B requests payment and reimbursement in accordance with the procedures set 

forth in the Interim Compensation Order (i.e., payment of ninety percent (90%) of the 

compensation sought, in the amount of $186.71, and reimbursement of one-hundred 

percent (100%) of expenses incurred, in the amount of $0.00) in the total amount 

of $186.71.

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 6 of 24
Professional Certification

I hereby certify that no public servant of the Department of Treasury is a party to 

or has any interest in the gains or benefits derived from the contract that is the basis of this 

invoice. The only consideration for providing services under the contract is the payment 

agreed upon with the authorized representatives of the Financial Oversight and 

Management Board for Puerto Rico. The amount of this invoice is reasonable. The services 

were rendered and the corresponding payment has not been made. To the best of my 

knowledge, O’Neill & Borges LLC does not have any debts owed to the Government of 

Puerto Rico or its instrumentalities.

s/Ubaldo M. Fernández

Ubaldo M. Fernández 

O’Neill & Borges LLC

250 Muñoz Rivera Ave., Ste. 800

San Juan, PR 00918-1813

Tel: (787) 282-5786

Fax: (787) 753-8944

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 7 of 24
Exhibit A

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 8 of 24
 February 28, 2022

FOMB IN RE ERS TITLE III

RE: GENERAL

Enclosed please find our bill for professional services rendered and reimbursable expenses.

Should you have any questions concerning the attached bill, please do not hesitate to contact us. Your prompt 

payment would be greatly appreciated.

Sincerely Yours,

CARLA GARCIA BENITEZ 

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 9 of 24
 February 28, 2022

FOMB IN RE ERS TITLE III Bill #: 411036

 Billing Attorney: CGB

 

BILLING SUMMARY 

For Professional Services Rendered and Reimbursable Expenses for the period ending

February 28, 2022:

 

Client.Matter: P1704 - 0

RE: GENERAL

 

Total Professional Services $ 230.50

Less Discount $ -23.05 

Net Professional Services $ 207.45

Total Reimbursable Expenses $ .00 

TOTAL THIS INVOICE $ 207.45 

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 10 of 24
CONFIDENTIAL-ATTORNEY WORK PRODUCT/ATTORNEY/CLIENT PRIVILEGE

1

Client.Matter: P1704 . 0 

RE: GENERAL

PROFESSIONAL SERVICES 

Date Atty Task Description Hours Rate Amount

2/02/22 HDB 222 Review the Reply of the Employees Retirement System 

of the Government of the Commonwealth of Puerto Rico 

to Responses Filed by Maria Franco Soto [ECF No. 

18209] and Sonia N. Lopez Baez [ECF No. 18875] to 

the Three Hundred Sixty-Seventh Omnibus Objection 

(Non-Substantive) to Employment-Related Claims 

Asserted Against the Incorrect Debtor.

.20 330.00 66.00

2/03/22 GMR 206 File the Notice of Submission of Third Amended Plan 

Supplement and Plan Related Documents by the 

Commonwealth of Puerto Rico, et al., through the court's 

electronic filing system in Case No. 17-3566.

.20 205.00 41.00

2/04/22 HDB 222 Review the Four Hundred Twenty-Third Omnibus 

Objection (Non-Substantive) of the Employees 

Retirement System of the Government of the 

Commonwealth of Puerto Rico to Cross-Debtor 

Duplicate Claims.

.10 330.00 33.00

2/09/22 JJC 206 Review the Third Urgent Consensual Motion for 

Extension of Deadlines and Adjournment of Hearing in 

anticipation of its filing in Case No. 17-3566.

.20 185.00 37.00

2/09/22 JJC 206 File the Third Urgent Consensual Motion for Extension 

of Deadlines and Adjournment of Hearing through the 

court's electronic filing system in Case No. 17-3566.

.20 185.00 37.00

2/11/22 VSN 219 Docket court notice received by email dated February 

10, 2022, order Dkt. 1311, the deadline to file a reply. -

H. D. Bauer and U. Fernandez.

.10 165.00 16.50

 TOTAL PROFESSIONAL SERVICES $ 230.50 

Less Discount $ -23.05 

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 11 of 24
 O'Neill & Borges LLC

Bill #: 411036 February 28, 2022 

CONFIDENTIAL-ATTORNEY WORK PRODUCT/ATTORNEY/CLIENT PRIVILEGE

2

 NET PROFESSIONAL SERVICES: $ 207.45 

SUMMARY OF PROFESSIONAL SERVICES

Name Hours Rate Total

HERMANN BAUER .30 330.00 99.00

GABRIEL MIRANDA RIVERA .20 205.00 41.00

JOSE L. COLON GARCIA .40 185.00 74.00

VANESSA SANCHEZ .10 165.00 16.50

Total 1.00 $ 230.50

TOTAL THIS INVOICE $ 207.45 

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 12 of 24
UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF PUERTO RICO

--------------------------------------------------------------------x

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 

Case No. 17 BK 3283-LTS

(Jointly Administered)

--------------------------------------------------------------------x

In re:

THE FINANCIAL OVERSIGHT AND 

MANAGEMENT BOARD FOR PUERTO RICO,

 as representative of

EMPLOYEES RETIREMENT SYSTEM OF THE 

GOVERNMENT OF THE COMMONWEALTH OF 

PUERTO RICO,

 Debtor.

PROMESA

Title III 

Case No. 17 BK 3566-LTS

--------------------------------------------------------------------x

COVER SHEET TO FIFTY-NINTH MONTHLY FEE APPLICATION OF 

O’NEILL & BORGES LLC FOR COMPENSATION FOR SERVICES 

RENDERED AND REIMBURSEMENT OF EXPENSES AS ATTORNEYS 

TO THE FINANCIAL OVERSIGHT AND MANAGEMENT BOARD FOR 

PUERTO RICO, AS REPRESENTATIVE OF DEBTOR, EMPLOYEES 

RETIREMENT SYSTEM OF THE GOVERNMENT OF THE 

COMMONWEALTH OF PUERTO RICO, FOR THE PERIOD OF 

MARCH 1, 2022 THROUGH MARCH 15, 2022

1

 The Debtors in these jointly-administered Title III Cases, along with each Debtor’s respective Title III case number listed as a 

bankruptcy case number due to software limitations and the last four (4) digits of each Debtor’s federal tax identification number, 

as applicable, are the (i) Commonwealth of Puerto Rico (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) 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); (iv) Puerto Rico Highways and 

Transportation Authority (“HTA”) (Bankruptcy Case No. 17 BK 3567-LTS) Last Four Digits of Federal Tax ID: 3808); (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-5233-LTS) (Last Four Digits of Federal 

Tax ID: 3801) (Title III Case numbers are listed as Bankruptcy Case numbers due to software limitations).

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 13 of 24
Name of applicant O'Neill & Borges LLC (“O&B”)

Authorized to provide professional services 

to:

Financial Oversight and Management 

Board, as Representative for the Debtor 

Pursuant to PROMESA Section 315(b)

Time period covered by this application: March 1, 2022 through March 15, 2022

Amount of compensation sought as actual, 

reasonable and necessary: 

$145.80

Amount of expense reimbursement sought 

as actual, reasonable and necessary: 

$0.00

Total amount for this invoice: $145.80

This is a: X monthly ___ interim ___ final application

This is O&B's fifty-ninth monthly fee application in these cases.

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 14 of 24
Principal Certification

I hereby authorize the submission of this Monthly Fee Statement for March 1-15, 2022. 

/s/ Jaime A. El Koury

Jaime A. El Koury 

General Counsel to the Financial Oversight and 

Management Board for Puerto Rico

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 15 of 24
On August 23, 2022, sent to:

Counsel for the Oversight Board:

Proskauer Rose LLP

Eleven Times Square

New York, NY 10036

Attn: Martin J. Bienenstock, Esq., 

mbienenstock@proskauer.com

Ehud Barak, Esq., ebarak@proskauer.com

Proskauer Rose LLP

70 West Madison Street, Chicago, IL 60602

Attn: Paul V. Possinger, Esq., 

ppossinger@proskauer.com

Counsel for AAFAF:

O’Melveny & Myers LLP

Times Square Tower, 7 Times Square

New York, NY 10036

Attn: John J. Rapisardi, Esq., jrapisardi@omm.com

Suzzanne Uhland, Esq., suhland@omm.com

Diana M. Pérez, Esq., dperez@omm.com

Counsel for PR Fiscal Agency and Financial 

Advisory Authority:

Marini Pietrantoni Muñiz LLC

MCS Plaza Suite 500, 255 Ponce de León Ave.

San Juan, PR 00917

Attn: Luis C. Marini-Biaggi, Esq., 

lmarini@mpmlawpr.com

Carolina Velaz-Rivero, Esq., cvelaz@mpmlawpr.com

Office of the United States Trustee District of PR:

Edif. Ochoa, 500 Tanca Street, Suite 301

San Juan, PR 00901

Re: In re: Commonwealth of Puerto Rico

monsita.lecaroz@usdoj.gov

Counsel for the Official Committee of Unsecured 

Creditors:

Paul Hastings LLP

200 Park Avenue 

New York, NY 10166

Attn: Luc. A. Despins, Esq., 

lucdespins@paulhastings.com

Casillas, Santiago & Torres, LLC

El Caribe Office Building, 53 Palmeras Street, Suite 

1601

San Juan, PR 00901-2419

Attn: Juan J. Casillas Ayala, Esq., 

jcasillas@cstlawpr.com

Alberto J.E. Añeses Negrón, Esq., 

aaneses@cstlawpr.com

Counsel for the Official Committee of Retired 

Employees:

Bennazar, García & Millian, C.S.P.

Edificio Union Plaza, PH-A Piso 18, 416 Ave. Ponce de 

León

Hato Rey, PR 00918

Attn: A.J. Bennazar-Zequeira, Esq., ajb@bennazar.org

Jenner & Block LLP

919 Third Ave

New York NY 10022

Attn: Robert Gordon, Esq., rgordong@jenner.com

Richard Levin, Esq., rlevin@jenner.com

Jenner & Block LLP

353 N. Clark Street

Chicago, IL 60654

Attn: Catherine Steege, Esq., csteege@jenner.com

Melissa Root, Esq, mroot@jenner.com

PR Department of Treasury:

PO Box 9024140

San Juan, PR 00902-4140

Attn: Reylam Guerra Goderich, Deputy Assistant of 

Central Accounting, Reylam.Guerra@hacienda.pr.gov

Omar E. Rodríguez-Pérez, CPA, Assistant 

Secretary of Central Accounting, 

Rodriguez.Omar@hacienda.pr.gov

Angel L. Pantoja-Rodríguez Deputy Assistant Secretary 

of Internal Revenue and Tax Policy 

angel.pantoja@hacienda.pr.gov

Francisco Parés-Alicea, Secretary of the Treasury, 

Francisco.pares@hacienda.pr.gov

Francisco Pena Montanez, CPA, Assistant Secretary of 

the Treasury, Francisco.Pena@hacienda.pr.gov

Counsel for the Fee Examiner:

EDGE Legal Strategies, PSC

252 Ponce de León Av, Citibank Tower, 12th Floor

San Juan, PR 00918

Attn: Eyck O. Lugo, Esq., elugo@edgelegalpr.com

Godfrey & Kahn, S.C.

Onee East Main Street, Suite 500

Madison, WI 53703

Attn: Katherine Stadler, KStadler@gklaw.com

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 16 of 24
Professional Position/Title Department

Hourly 

Billing 

Rate

Total 

Billed 

Hours

Total 

Compensation

Ubaldo M. Fernandez Barreras Jr. Member Litigation 235.00 0.20 47.00 

Jose J. Colon Garcia Associate Litigation 185.00 0.40 74.00 

Gabriel Miranda Rivera Associate Litigation 205.00 0.20 41.00 

Totals 0.80 $ 162.00

Less: 10% Courtesy discount $ (16.20)

$ 145.80

 ERS TITLE III 

Summary of Legal Fees for the Period March 1 through March 15, 2022

SUMMARY OF LEGAL FEES

Summary of Disbursements for the Period March 1 through March 16, 2022

Description - Expenses Amounts

 ERS TITLE III 

SUMMARY OF DISBURSEMENTS $ -

Task Code Matter Description

Total 

Billed 

Hours

Total Fees 

Requested

206 Documents Filed on Behalf of the Board 0.60 115.00 

224 Fee Applicatios O&B 0.20 47.00

$ 162.00

Less: 10% Courtesy discount $ (16.20)

TOTALS 0.80 $ 145.80

 ERS TITLE III 

Summary of Legal Fees for the Period March 1 through March 15, 2022

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 17 of 24
O&B requests payment and reimbursement in accordance with the procedures set 

forth in the Interim Compensation Order (i.e., payment of ninety percent (90%) of the 

compensation sought, in the amount of $131.22, and reimbursement of one-hundred 

percent (100%) of expenses incurred, in the amount of $0.00) in the total amount 

of $131.22.

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 18 of 24
Professional Certification

I hereby certify that no public servant of the Department of Treasury is a party to 

or has any interest in the gains or benefits derived from the contract that is the basis of this 

invoice. The only consideration for providing services under the contract is the payment 

agreed upon with the authorized representatives of the Financial Oversight and 

Management Board for Puerto Rico. The amount of this invoice is reasonable. The services 

were rendered and the corresponding payment has not been made. To the best of my 

knowledge, O’Neill & Borges LLC does not have any debts owed to the Government of 

Puerto Rico or its instrumentalities.

s/Ubaldo M. Fernández

Ubaldo M. Fernández 

O’Neill & Borges LLC

250 Muñoz Rivera Ave., Ste. 800

San Juan, PR 00918-1813

Tel: (787) 282-5786

Fax: (787) 753-8944

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 19 of 24
Exhibit A

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 20 of 24
 March 15, 2022

FOMB IN RE ERS TITLE III

RE: GENERAL

Enclosed please find our bill for professional services rendered and reimbursable expenses.

Should you have any questions concerning the attached bill, please do not hesitate to contact us. Your prompt 

payment would be greatly appreciated.

Sincerely Yours,

CARLA GARCIA BENITEZ 

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 21 of 24
 March 15, 2022

FOMB IN RE ERS TITLE III Bill #: 422029

 Billing Attorney: CGB

 

BILLING SUMMARY 

For Professional Services Rendered and Reimbursable Expenses for the period ending

March 15, 2022:

 

Client.Matter: P1704 - 0

RE: GENERAL

 

Total Professional Services $ 162.00

Less Discount $ -16.20 

Net Professional Services $ 145.80

Total Reimbursable Expenses $ .00 

TOTAL THIS INVOICE $ 145.80 

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 22 of 24
CONFIDENTIAL-ATTORNEY WORK PRODUCT/ATTORNEY/CLIENT PRIVILEGE

1

Client.Matter: P1704 . 0 

RE: GENERAL

PROFESSIONAL SERVICES 

Date Atty Task Description Hours Rate Amount

3/04/22 UMF 224 Draft O&B's monthly fee statement for October 2021 in 

the Title III case of ERS.

.20 235.00 47.00

3/11/22 JJC 206 File Informative Motion of Financial Oversight and 

Management Board Regarding Exhibit D to 

Confirmation Order (List of Agencies and Amounts to 

be Transferred) through the court's electronic filing 

system in Case No. 17-3566.

.20 185.00 37.00

3/15/22 GMR 206 File the Notice of (A) Entry of Order Confirming 

Modified Eighth Amended Title III Plan of Adjustment 

of the Commonwealth of Puerto Rico, et al. Pursuant to 

Title III of PROMESA and (B) Occurrence of the 

Effective Date, through the court's electronic filing 

system in Case No. 17-3566.

.20 205.00 41.00

3/15/22 JJC 206 File Notice of Submission of Fourth Amended Plan 

Supplement and Plan Related Documents by the 

Commonwealth of Puerto Rico, et al. through the court's 

electronic filing system in Case No. 17-3566.

.20 185.00 37.00

 TOTAL PROFESSIONAL SERVICES $ 162.00 

Less Discount $ -16.20 

 NET PROFESSIONAL SERVICES: $ 145.80 

SUMMARY OF PROFESSIONAL SERVICES

Name Hours Rate Total

UBALDO M. FERNANDEZ BARRERA .20 235.00 47.00

GABRIEL MIRANDA RIVERA .20 205.00 41.00

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 23 of 24
 O'Neill & Borges LLC

Bill #: 422029 March 15, 2022 

CONFIDENTIAL-ATTORNEY WORK PRODUCT/ATTORNEY/CLIENT PRIVILEGE

2

J. COLON GARCIA .40 185.00 74.00

Total .80 $ 162.00

TOTAL THIS INVOICE $ 145.80 

Case:17-03283-LTS Doc#:22971-2 Filed:12/02/22 Entered:12/02/22 18:43:36 Desc:

Exhibit B-2 Page 24 of 24