230502 ORD RE 555TH OMNI OBJ VERSION MAY 2, 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 FIVE HUNDRED FIFTY-FIFTH OMNIBUS OBJECTION (SUBSTANTIVE)

OF THE COMMONWEALTH OF PUERTO RICO TO CLAIMS FOR WHICH THE DEBTOR IS NOT LIABLE

Upon the Five Hundred Fifty-Fifth Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico to Claims for which the Debtor Is Not Liable (Docket Entry No. 

23090 in Case No. 17-3283) (the “Five Hundred Fifty-Fifth Omnibus Objection”)2 of the 

Commonwealth of Puerto Rico (the “Commonwealth” or “Objecting Debtor”), dated December 

16, 2022, for entry of an order disallowing in their entirety certain claims filed against the 

 1 The Debtors in the 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)

2 Capitalized terms not otherwise defined herein shall have the meanings given to such terms 

in the Five Hundred Fifty-Fifth Omnibus Objection.

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230502 ORD RE 555TH OMNI OBJ VERSION MAY 2, 2023 2

Commonwealth, as more fully set forth in the Five Hundred Fifty-Fifth Omnibus Objection and 

supporting exhibits thereto; and the Court having jurisdiction to consider the Five Hundred FiftyFifth 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 Five Hundred Fifty-Fifth Omnibus Objection having been provided to those parties 

identified therein, and no other or further notice being required; and the claims identified in the 

column titled “Claims to be Disallowed” in Exhibit A to the Five Hundred Fifty-Fifth Omnibus 

Objection (collectively, the “Claims to Be Disallowed”) having been found to be claims for which 

neither the Commonwealth nor any of the other Title III Debtors are liable; and the Court having 

determined that the relief sought in the Five Hundred Fifty-Fifth Omnibus Objection is in the best 

interest of the Commonwealth, its creditors, and all the parties in interest; and the Court having 

determined that the legal and factual bases set forth in the Five Hundred Fifty-Fifth Omnibus 

Objection establish just cause for the relief granted herein; and after due deliberation and sufficient 

cause appearing therefor, it is

ORDERED that the Five Hundred Fifty-Fifth Omnibus Objection is GRANTED as 

set forth herein; and it is further

ORDERED that the Claims to Be Disallowed are hereby disallowed in their 

entirety; and it is further 

ORDERED that Kroll is authorized and directed to designate the Claims to Be 

Disallowed as expunged on the official claims register in the Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 23090 in Case No. 17-3283; 

and it is further

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230502 ORD RE 555TH OMNI OBJ VERSION MAY 2, 2023 4

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: May 2, 2023

/s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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