EXHIBIT A 

Schedule of Claims Subject to the Six Hundred Fourth Omnibus Objection 

 

Case:17-03283-LTS Doc#:24934-1 Filed:08/18/23 Entered:08/18/23 21:57:13 Desc:

Exhibit A Page 1 of 4
Six Hundred Fourth Omnibus Objection

Exhibit A - Claims to Be Disallowed

NAME DATE FILED DEBTOR CLAIM #

ASSERTED CLAIM 

CASE NUMBER AMOUNT

1 COOPERATIVA DE AHORRO Y CREDITO DE CIALES 07/03/2019 17 BK 03283-LTS Commonwealth of Puerto Rico 169491

ENRIQUE M. ALMEIDA BERNAL, ESQ.

PO BOX 19757

SAN JUAN, PR 00919-1757

$22,944,604.00

Reason: Claimant asserts, in part, the liabilities asserted in the adversary proceeding styled Cooperativa de Ahorro y Crédito Abraham Rosa , et al. v. Commonwealth of Puerto Rico, et 

al., Adv. Proc. No. 18-00028 (the “Cooperativas Adversary Proceeding”), which was dismissed, in its entirety, by the Title III Court, and which dismissal was affirmed on appeal. Proof 

of claim seeks recovery, in part, for amounts for which the Commonwealth is not liable because it asserts interests in note(s) that does not constitute a debt of the Commonwealth and 

are associated with an entity, The Puerto Rico Public Finance Corporation, that is not a Title III Debtor. Claimant asserts liability, in part, based on an alleged ownership of GDB Bonds 

that were subject to the Qualifying Modification, which provided for the issuance of new securities in exchange for the cancellation of the GDB Bonds and the extinguishment of the 

Commonwealth’s guarantee of certain GDB Bonds, and thus the Commonwealth is no longer liable for these claims.

2 COOPERATIVA DE AHORRO Y CRÉDITO DE JUANA 07/03/2019 17 BK 03283-LTS Commonwealth of Puerto Rico 169507

DÍAZ

ATTN: ENRIQUE M. ALMEIDA BERNAL, ESQ

PO BOX 19757

SAN JUAN, PR 00919-1757

$3,269,189.00

Reason: Claimant asserts, in part, the liabilities asserted in the adversary proceeding styled Cooperativa de Ahorro y Crédito Abraham Rosa , et al. v. Commonwealth of Puerto Rico, et 

al., Adv. Proc. No. 18-00028 (the “Cooperativas Adversary Proceeding”), which was dismissed, in its entirety, by the Title III Court, and which dismissal was affirmed on appeal. Proof 

of claim seeks recovery, in part, for amounts for which the Commonwealth is not liable because it asserts interests in note(s) that does not constitute a debt of the Commonwealth and 

are associated with an entity, The Puerto Rico Public Finance Corporation, that is not a Title III Debtor. The remaining bonds claimed are all expunged per Plan.

3 COOPERATIVA DE AHORRO Y CREDITO DE LARES 07/03/2019 17 BK 03283-LTS Commonwealth of Puerto Rico 169511

PO BOX 191757

SAN JUAN, PR 00919

$7,289,615.00

Reason: Claimant asserts, in part, the liabilities asserted in the adversary proceeding styled Cooperativa de Ahorro y Crédito Abraham Rosa , et al. v. Commonwealth of Puerto Rico, et 

al., Adv. Proc. No. 18-00028 (the “Cooperativas Adversary Proceeding”), which was dismissed, in its entirety, by the Title III Court, and which dismissal was affirmed on appeal. Proof 

of claim purports to assert, in part, liabilities associated with bond(s) and/or money loaned, but fails to provide any basis or supporting documentation for asserting a claim against the 

Commonwealth, such that the Debtors are unable to determine whether claimant has a valid claim against the Commonwealth or any of the other Title III debtors.

*Indicates claim contains unliquidated and/or undetermined amounts 1

Case:17-03283-LTS Doc#:24934-1 Filed:08/18/23 Entered:08/18/23 21:57:13 Desc:

Exhibit A Page 2 of 4
Six Hundred Fourth Omnibus Objection

Exhibit A - Claims to Be Disallowed

NAME DATE FILED DEBTOR CLAIM #

ASSERTED CLAIM 

CASE NUMBER AMOUNT

4 COOPERATIVA DE AHORRO Y CREDITO DE RINCON 07/03/2019 17 BK 03283-LTS Commonwealth of Puerto Rico 169512

ENRIQUE M. ALMEIDA BERNAL, ESQ.

PO BOX 19757

SAN JUAN, PR 00919-1757

$32,956,914.00

Reason: Claimant asserts, in part, the liabilities asserted in the adversary proceeding styled Cooperativa de Ahorro y Crédito Abraham Rosa , et al. v. Commonwealth of Puerto Rico, et 

al., Adv. Proc. No. 18-00028 (the “Cooperativas Adversary Proceeding”), which was dismissed, in its entirety, by the Title III Court, and which dismissal was affirmed on appeal. Proof 

of claim purports to assert, in part, liabilities associated with bond(s) and/or money loaned, but fails to provide any basis or supporting documentation for asserting a claim against the 

Commonwealth, such that the Debtors are unable to determine whether claimant has a valid claim against the Commonwealth or any of the other Title III debtors.

5 COOPERATIVA DE AHORRO Y CREDITO DR. MANUEL 07/03/2019 17 BK 03283-LTS Commonwealth of Puerto Rico 169493

ZENO GANDIA

ENRIQUE M. ALMEIDA BERNAL, ESQ.

PO BOX 19757

SAN JUAN, PR 00919-1757

$16,549,461.00

Reason: Claimant asserts, in part, the liabilities asserted in the adversary proceeding styled Cooperativa de Ahorro y Crédito Abraham Rosa , et al. v. Commonwealth of Puerto Rico, et 

al., Adv. Proc. No. 18-00028 (the “Cooperativas Adversary Proceeding”), which was dismissed, in its entirety, by the Title III Court, and which dismissal was affirmed on appeal. Proof 

of claim purports to assert, in part, liabilities associated with bond(s) and/or money loaned, but fails to provide any basis or supporting documentation for asserting a claim against the 

Commonwealth, such that the Debtors are unable to determine whether claimant has a valid claim against the Commonwealth or any of the other Title III debtors.

6 COOPERATIVA DE AHORRO Y CREDITO VEGA ALTA 07/03/2019 17 BK 03283-LTS Commonwealth of Puerto Rico 169494

ENRIQUE M. ALMEIDA BERNAL, ESQ.

PO BOX 19757

SAN JUAN, PR 00919-1757

$19,753,068.00

Reason: Claimant asserts, in part, the liabilities asserted in the adversary proceeding styled Cooperativa de Ahorro y Crédito Abraham Rosa , et al. v. Commonwealth of Puerto Rico, et 

al., Adv. Proc. No. 18-00028 (the “Cooperativas Adversary Proceeding”), which was dismissed, in its entirety, by the Title III Court, and which dismissal was affirmed on appeal. Proof 

of claim purports to assert, in part, liabilities associated with bond(s) and/or money loaned, but fails to provide any basis or supporting documentation for asserting a claim against the 

Commonwealth, such that the Debtors are unable to determine whether claimant has a valid claim against the Commonwealth or any of the other Title III debtors.

*Indicates claim contains unliquidated and/or undetermined amounts 2

Case:17-03283-LTS Doc#:24934-1 Filed:08/18/23 Entered:08/18/23 21:57:13 Desc:

Exhibit A Page 3 of 4
Six Hundred Fourth Omnibus Objection

Exhibit A - Claims to Be Disallowed

NAME DATE FILED DEBTOR CLAIM #

ASSERTED CLAIM 

CASE NUMBER AMOUNT

05/24/2018 17 BK 03567-LTS Puerto Rico Highways and 29506

Transportation Authority

7 COOPERATIVA DE AHORRO Y CRÉDITO VEGA ALTA

MR. RUBÉN MORALES

#61 GEORGETTI STREET

VEGA ALTA, PR 00692

$19,753,068.00*

Reason: Claimant asserts, in part, the liabilities asserted in the adversary proceeding styled Cooperativa de Ahorro y Crédito Abraham Rosa , et al. v. Commonwealth of Puerto Rico, et 

al., Adv. Proc. No. 18-00028 (the “Cooperativas Adversary Proceeding”), which was dismissed, in its entirety, by the Title III Court, and which dismissal was affirmed on 

appeal. Claimant appears to assert, in part, liabilities for investment losses for bonds sold. To the extent claimant asserts liabilities for investment losses, claimant has not provided a 

basis for asserting such investment loss.

TOTAL $122,515,919.00*

*Indicates claim contains unliquidated and/or undetermined amounts 3

Case:17-03283-LTS Doc#:24934-1 Filed:08/18/23 Entered:08/18/23 21:57:13 Desc:

Exhibit A Page 4 of 4