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 and ERS. 

REPLY OF THE COMMONWEALTH OF PUERTO RICO AND THE EMPLOYEES 

RETIREMENT SYSTEM OF THE GOVERNMENT OF THE COMMONWEALTH OF 

PUERTO RICO TO RESPONSE FILED BY CLAIMANT ALICEA RODRIGUEZ 

HELIODORA [ECF NO. 22600] TO THE FOUR HUNDRED EIGHTY-FOURTH 

OMNIBUS OBJECTION (NON-SUBSTANTIVE) TO SUBSEQUENTLY AMENDED 

AND SUPERSEDED CLAIMS 

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

The Commonwealth of Puerto Rico (the “Commonwealth”) and the Employees Retirement 

System of the Government of the Commonwealth of Puerto Rico (“ERS,” together with the 

Commonwealth, the “Debtors”), by and through the Financial Oversight and Management Board 

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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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 file this reply (the “Reply”) to the response [ECF No. 22600] (the “Rodriguez 

Heliodora Response”) to the Four Hundred Eighty-Fourth Omnibus Objection (Non-Substantive) 

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

the Commonwealth of Puerto Rico to Subsequently Amended and Superseded Claims [ECF No. 

21733] (the “Four Hundred Eighty-Fourth Omnibus Objection”). In support of this Reply, the 

Debtors respectfully represent as follows: 

1. On June 26, 2018, Alicea Rodriguez Heliodora (“Rodriguez Heliodora”) filed a 

proof of claim against ERS, which was logged by Kroll as Proof of Claim No. 104126 (the 

“Rodriguez Heliodora Claim”). The Rodriguez Heliodora Claim asserts an undetermined amount 

for “payments for year of service.” Rodriguez Heliodora Claim at 2-3. 

2. On October 15, 2019, Rodriguez Heliodora filed an amended proof of claim against 

ERS, which was logged by Kroll as Proof of Claim No. 171908 (the “Amended Rodriguez 

Heliodora Claim”). The Amended Rodriguez Heliodora Claim asserts an undetermined amount 

for allegedly accrued, but unpaid, wages. Remaining Amended Rodriguez Heliodora Claim at 2-

3. 

3. On August 5, 2022, the Debtors filed the Four Hundred Eighty-Fourth Omnibus 

Objection seeking to disallow claims identified in the column titled “Claims to be Disallowed” in 

Exhibit A thereto (collectively, the “Claims to Be Disallowed”), which have been amended and 

superseded by subsequently filed proof(s) of claim identified in the column titled “Remaining 

Amended Claims” in Exhibit A thereto (each a “Remaining Amended Claim,” and collectively, 

2

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

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the “Remaining Amended Claims”). As set forth in the Four Hundred Eighty-Fourth Omnibus 

Objection, the Claims to Be Disallowed no longer represent valid claims against the Debtors. Any 

failure to disallow the Claims to Be Disallowed would result in the applicable claimants potentially 

receiving an unwarranted excess recovery against the Debtors, to the detriment of other 

stakeholders in the Title III Cases. 

4. Any party who disputed the Four Hundred Eighty-Fourth Omnibus Objection was 

required to file a response by 4:00 p.m. (Atlantic Standard Time) on September 5, 2022, in 

accordance with the Court-approved notice attached to the Four Hundred Eighty-Fourth Omnibus 

Objection as Exhibit C thereto, which was served in English and Spanish on the individual 

creditors subject to the Four Hundred Eighty-Fourth 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. 22039]. 

5. The Rodriguez Heliodora Response, a Spanish-language letter, dated September 

21, 2022, was filed on October 12, 2022, and docketed as ECF. No. 22600 on October 13, 2022. 

Therein, Rodriguez Heliodora asserts various liabilities arising from her employment at the 

Department of Education, as well as her retirement, such as accrued but unpaid wages under “Act 

85, Act 34, and Act 2000.” Rodriguez Heliodora Response at 1. The Rodriguez Heliodora 

Response does not, however, oppose the disallowance of the Rodriguez Heliodora Claim, in fact; 

she requests that her claims be collated under the Amended Rodriguez Heliodora Claim. 

Rodriguez Heliodora Response at 1. 

6. Accordingly, the Rodriguez Heliodora Claim should be disallowed. Rodriguez 

Heliodora will not be prejudiced by the disallowance of her claim because she will retain the 

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Remaining Amended Rodriguez Heliodora Claim against the Debtors. The Debtors reserve the 

right to object to the Amended Rodriguez Heliodora Claim on any other basis whatsoever. 

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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/ Brian S. Rosen 

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 

and the Employees Retirement 

System of the Government of the 

Commonwealth of Puerto Rico

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