EXHIBIT A

Schedule of Claims Subject to the Five Hundred Eighty-Fifth Omnibus Objection 

Case:17-03283-LTS Doc#:24763-1 Filed:07/14/23 Entered:07/14/23 21:43:13 Desc:

Exhibit A Claim Subject to 585 Omnibus Objection-Eg. Page 1 of 6
PRIORITY 

STATUS

Five Hundred Eighty-Fifth Omnibus Objection

Exhibit A - Claims to Be Reduced and Allowed

ASSERTED REDUCED AND ALLOWED

NAME DEBTOR

PRIORITY 

CLAIM # STATUS AMOUNT DEBTOR AMOUNT

 1 ANTILLES OFFICE SUPPLY 49926 Commonwealth of Puerto Rico 503(b)(9) $231,092.97 Commonwealth of Puerto Rico Unsecured $18,611.44

PO BOX 3474

MANATÍ, PR 00674

Reason: Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a reasonable review of the agency's books and records , there 

are no outstanding liabilities associated with invoice(s) totaling $159,015.11 in the agency's system. Invoice(s) totaling $28,391.13 were paid via multiple Checks between 08/24/2010 

and 11/02/2016. For the remaining amount, claimant asserted administrative priority under 11 U.S.C. §503(b)(9), but goods listed on proof of claim were received outside of the 

prescribed 20-day receipt period under 11 U.S.C. §503(b)(9) and thus not entitled to administrative priority. Accordingly, the Claim should be reduced, reclassified as a general 

unsecured claim, and allowed in the amount of $18,611.44, as set forth in the column titled “Reduced and Allowed,” such amount fully liquidates the Claim.

Claim #49926 also contained on Exhibit A to the 391st Omnibus Claims Objection for Modified Claims

 2 AT&T MOBILITY, LLC 27678 Commonwealth of Puerto Rico Unsecured $94,410.04* Commonwealth of Puerto Rico Unsecured $23,823.95

C. NICOLE GLADDEN 

MATTHEWS, ESQ.

ASSISTANT VICE 

PRESIDENT - SENIOR 

LEGAL COUNSEL

15 E. MIDLAND AVENUE

PARAMUS, NJ 07652

Reason: Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a reasonable review of the agencies' books and records , there 

are no outstanding liabilities associated with invoice(s) totaling $7,430.14 in the agencies' system. Invoice(s) totaling $4,957.35 were paid via Checks 1610, 1710, 029759, 029829, 

164931, 154182, and 160940 between 05/11/2017 and 07/25/2017. Invoice(s) totaling $41,929.77 fail to provide a basis for asserting a claim against the Commonwealth of Puerto 

Rico. A portion of the claim asserts liabilities between Claimant and Car Accident Compensation Administration, Health Insurance Administration, Economic Development Bank, 

Medical Center, Puerto Rico Corporation for Public Broadcasting, Corporation for the Supervision and Insurance of Cooperatives, and University of Puerto Rico, which are not part of 

the Title III proceedings. Claimant also purports to assert liabilities associated with the Commonwealth of Puerto Rico totaling $1,817.52, but fails to provide any basis or supporting 

documentation for asserting a claim against the Commonwealth of Puerto Rico, such that the Debtors are unable to determine whether claimant has a valid claim against the 

Commonwealth of Puerto Rico or any of the other Title III debtors. The creditor asserted outstanding invoices with the Department of Correction and Rehabilitation (DCR) totaling 

$14,110.63. Subsequent to filing the claim, the creditor sent DCR an email on 11/13/2019 confirming that the agency did not have any unpaid invoices. According to the books and 

records of the Commonwealth of Puerto Rico, invoices totaling $340.68 were associated with amounts that were outside of the approved contract, where no contract was in place, or 

where the invoices were never received and therefore are not due and owed by the Commonwealth agency asserted . The Proof of Claim, documents attached to the Proof of Claim, 

and/or additional documentation received from the Claimant and/or the Puerto Rico Fiscal Agency and Financial Advisory Authority supports a total of only $23 ,823.95 for the Claim. 

Accordingly, the Claim should be reduced to $23,823.95 and allowed, as set forth in the column titled “Reduced and Allowed,” such amount fully liquidates the Claim.

*Indicates claim contains unliquidated and/or undetermined amounts 1

Case:17-03283-LTS Doc#:24763-1 Filed:07/14/23 Entered:07/14/23 21:43:13 Desc:

Exhibit A Claim Subject to 585 Omnibus Objection-Eg. Page 2 of 6
PRIORITY 

STATUS

Five Hundred Eighty-Fifth Omnibus Objection

Exhibit A - Claims to Be Reduced and Allowed

ASSERTED REDUCED AND ALLOWED

NAME DEBTOR

PRIORITY 

CLAIM # STATUS AMOUNT DEBTOR AMOUNT

 3 BEC CO. INC. D/B/A 5240 Commonwealth of Puerto Rico Secured $190,176.18 Commonwealth of Puerto Rico Secured $53,534.24

EMPACADORA HILL 

BROTHERS

FERREIRA CINTRÓN LAW 

OFFICES, P.S.C.

PMB 274,405 ESMERALDA 

AVENUE, SUITE 2

GUAYNABO, PR 00969

Reason: Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a reasonable review of the agency's books and records , there 

are no outstanding liabilities associated with invoice(s) totaling $117,933.10 in the agency's system. Invoice(s) totaling $18,708.84 were paid via Checks 1401008865 and 1401009195 

on 3/19/2018 and 6/7/2018. The Proof of Claim, documents attached to the Proof of Claim, and/or additional documentation received from the Claimant and/or the Puerto Rico Fiscal 

Agency and Financial Advisory Authority supports a total of only $53,534.24 for the Claim. Accordingly, the Claim should be reduced to $53,534.24 and allowed, as set forth in the 

column titled “Reduced and Allowed,” such amount fully liquidates the Claim.

 4 C E & L FIRE 12278 Commonwealth of Puerto Rico Unsecured Undetermined* Commonwealth of Puerto Rico Unsecured $512.35

EXTINGUISHERS

PO BOX 3092

BAYAMON, PR 00960

Reason: Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a reasonable review of the agency's books and records , there 

are no outstanding liabilities associated with invoice(s) totaling $6,995.00 in the agency's system. Invoice(s) totaling $692.50 were paid via Check 00215129 on 6/8/2018. The Proof of 

Claim, documents attached to the Proof of Claim, and/or additional documentation received from the Claimant and/or the Puerto Rico Fiscal Agency and Financial Advisory Authority 

supports a total of only $512.35 for the Claim. Accordingly, the Claim should be reduced to $512.35 and allowed, as set forth in the column titled “Reduced and Allowed,” such amount 

fully liquidates the Claim.

 5 CARIBBEAN 23283 Commonwealth of Puerto Rico Unsecured $192,425.88 Commonwealth of Puerto Rico Unsecured $17,158.94

RESTAURANTS, LLC

PO BOX 36999

SAN JUAN, PR 00936-6999

Reason: Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a reasonable review of the agency's books and records , there 

are no outstanding liabilities associated with invoice(s) totaling $120,078.12 in the agency's system. Invoice(s) totaling $55,188.82 were paid via EFTs 00083203 and 00091967 on 

6/8/2018 and 7/25/2018. The Proof of Claim, documents attached to the Proof of Claim, and/or additional documentation received from the Claimant and/or the Puerto Rico Fiscal 

Agency and Financial Advisory Authority supports a total of only $17,158.94 for the Claim. Accordingly, the Claim should be reduced to $17,158.94 and allowed, as set forth in the 

column titled “Reduced and Allowed,” such amount fully liquidates the Claim.

*Indicates claim contains unliquidated and/or undetermined amounts 2

Case:17-03283-LTS Doc#:24763-1 Filed:07/14/23 Entered:07/14/23 21:43:13 Desc:

Exhibit A Claim Subject to 585 Omnibus Objection-Eg. Page 3 of 6
PRIORITY 

STATUS

Five Hundred Eighty-Fifth Omnibus Objection

Exhibit A - Claims to Be Reduced and Allowed

ASSERTED REDUCED AND ALLOWED

NAME DEBTOR

PRIORITY 

CLAIM # STATUS AMOUNT DEBTOR AMOUNT

 6 CITY STATIONERY INC 19590 Commonwealth of Puerto Rico Unsecured $86,755.78 Commonwealth of Puerto Rico Unsecured $11,055.62

PO BOX 9239

CAGUAS, PR 00726

Reason: Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a reasonable review of the agencies' books and records , there 

are no outstanding liabilities associated with invoice(s) totaling $47,569.78 in the agencies' system. Invoice(s) totaling $646.00 were withheld for taxes. Invoice(s) totaling $2,044.00 

fail to provide a basis for asserting a claim against the Commonwealth of Puerto Rico. A portion of the claim asserts liabilities between Claimant and University of Puerto Rico, which is 

not part of the Title III proceedings. Claimant also purports to assert liabilities associated with the Commonwealth of Puerto Rico totaling $24,623.98, but fails to provide any basis or 

supporting documentation for asserting a claim against the Commonwealth of Puerto Rico, such that the Debtors are unable to determine whether claimant has a valid claim against 

Commonwealth of Puerto Rico or any of the other Title III debtors. The Proof of Claim, documents attached to the Proof of Claim, and/or additional documentation received from the 

Claimant and/or the Puerto Rico Fiscal Agency and Financial Advisory Authority supports a total of only $11 ,055.62 for the Claim. Accordingly, the Claim should be reduced to 

$11,055.62 and allowed, as set forth in the column titled “Reduced and Allowed,” such amount fully liquidates the Claim.

Claim #19590 also contained on Exhibit A to the 372nd Omnibus Claims Objection for Modified Claims

 7 CONSOLIDATED TELECOM 26391 Commonwealth of Puerto Rico Unsecured $149,593.29 Commonwealth of Puerto Rico Unsecured $3,821.99

OF PUERTO RICO,LLC 

D/B/A CONSO TEL OF 

PUERTO RICO,LLC

RODRIGUEZ-MARXUACH, 

PSC

P.O.BOX 16636

SAN JUAN, PR 00908-6636

Reason: Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a reasonable review of the agency’s books and records , the 

Debtors believe the creditor is only entitled to $3,821.99 for the remaining invoices. Accordingly, the Claim should be reduced to $3,821.99 and allowed, as set forth in the column 

titled “Reduced and Allowed,” such amount fully liquidates the Claim.

Claim #26391 also contained on Exhibit A to the 391st Omnibus Claims Objection for Modified Claims

*Indicates claim contains unliquidated and/or undetermined amounts 3

Case:17-03283-LTS Doc#:24763-1 Filed:07/14/23 Entered:07/14/23 21:43:13 Desc:

Exhibit A Claim Subject to 585 Omnibus Objection-Eg. Page 4 of 6
PRIORITY 

STATUS

Five Hundred Eighty-Fifth Omnibus Objection

Exhibit A - Claims to Be Reduced and Allowed

ASSERTED REDUCED AND ALLOWED

NAME DEBTOR

PRIORITY 

CLAIM # STATUS AMOUNT DEBTOR AMOUNT

 8 CONSOLIDATED WASTE 23140 Commonwealth of Puerto Rico Unsecured $37,367.54 Commonwealth of Puerto Rico Unsecured $20,741.46

SERVICES

P.O. BOX 1322

GURABO, PR 00778

Reason: The support provided for the claim contained invoices in excess of the total claimed amount as reflected in Box 7 of the Proof of Claim . The Debtors reviewed all invoices 

included as support to the claim in order to complete a full reconciliation of the claim. Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a 

declaration attesting to a reasonable review of the agency's books and records, there are no outstanding liabilities associated with invoice(s) totaling $1,176.65 in the agency's system. 

Invoice(s) totaling $1,805.00 were paid via EFTs 00071277, 00072381, 00072710, 00076496, 00079551, and 00096488 between 04/09/2018 and 08/27/2018. According to the books 

and records of the Commonwealth of Puerto Rico, invoices totaling $9,150.00 were associated with amounts that were outside of the approved contract, where no contract was in place, 

or where the invoices were never received and therefore are not due and owed by the Commonwealth agency asserted . The creditor provided multiple duplicative invoices totaling 

$15,116.00. The Proof of Claim, documents attached to the Proof of Claim, and/or additional documentation received from the Claimant and/or the Puerto Rico Fiscal Agency and 

Financial Advisory Authority supports a total of only $20,741.46 for the Claim. Accordingly, the Claim should be reduced to $20,741.46 and allowed, as set forth in the column titled 

“Reduced and Allowed,” such amount fully liquidates the Claim.

 9 DISTRIBUIDORA BLANCO 107701 Commonwealth of Puerto Rico Unsecured $1,727,495.47 Commonwealth of Puerto Rico Unsecured $15,933.38

INC

P.O. BOX 192672

SAN JUAN, PR 00919-2672

Reason: The support provided for the claim was in excess of the total claimed amount as reflected in Box 8 of the Proof of Claim. The Debtors reviewed all invoices included as support 

to the claim in order to complete a full reconciliation of the claim. Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a 

reasonable review of the agencies' books and records, there are no outstanding liabilities associated with invoice(s) totaling $1,292,997.74 in the agencies' system. Invoice(s) totaling 

$3,601.93 were paid via Check 0000140655 on 02/08/2017 and EFTs 00018672, 00046362, and 00085172 between 02/02/2017 and 06/20/2018. Invoice(s) totaling $10,363.69 fail to 

provide a basis for asserting a claim against the Commonwealth of Puerto Rico. A portion of the claim asserts liabilities between Claimant and the 911 Service Governing Board , Car 

Accident Compensation Administration, Land Authority, Medical Services Administration, Puerto Rico Tourism Company, and Water and Sewage Authority, which are not part of the 

Title III proceedings. Claimant also purports to assert liabilities associated with the Commonwealth of Puerto Rico totaling $364 ,504.03, but fails to provide sufficient supporting 

documentation for asserting a claim against the Commonwealth of Puerto Rico, such that the Debtors are unable to determine whether claimant has a valid claim against the 

Commonwealth of Puerto Rico or any of the other Title III debtors. According to the books and records of the Commonwealth of Puerto Rico, invoices totaling $38,358.76 were 

associated with amounts that were outside of the approved contract, where no contract was in place, or where the invoices were never received and therefore are not due and owed by 

the Commonwealth agency asserted. The Proof of Claim, documents attached to the Proof of Claim, and/or additional documentation received from the Claimant and/or the Puerto Rico 

Fiscal Agency and Financial Advisory Authority supports a total of only $15,933.38 for the Claim. Accordingly, the Claim should be reduced to $15,933.38 and allowed, as set forth in 

the column titled “Reduced and Allowed,” such amount fully liquidates the Claim.

Claim #107701 also contained on Exhibit A to the 391st Omnibus Claims Objection for Modified Claims. A portion of this claim has been transferred to the Puerto Rico Electric Power 

Authority, the Debtors’ reserve their rights to object to the remaining portion of the claim on any other grounds whatsoever.

*Indicates claim contains unliquidated and/or undetermined amounts 4

Case:17-03283-LTS Doc#:24763-1 Filed:07/14/23 Entered:07/14/23 21:43:13 Desc:

Exhibit A Claim Subject to 585 Omnibus Objection-Eg. Page 5 of 6
PRIORITY 

STATUS

Five Hundred Eighty-Fifth Omnibus Objection

Exhibit A - Claims to Be Reduced and Allowed

ASSERTED REDUCED AND ALLOWED

NAME DEBTOR

PRIORITY 

CLAIM # STATUS AMOUNT DEBTOR AMOUNT

 10 JACQUELINE MOORE AND 648 Commonwealth of Puerto Rico Unsecured $20,000.00 Commonwealth of Puerto Rico Unsecured $14,353.85

ASSOC.

5861 S. ALBION COURT

GREENWOOD VILLAGE, 

CO 80121

Reason: The support provided for the claim contained invoices in excess of the total claimed amount as reflected in Box 8 of the Proof of Claim . The Debtors reviewed all invoices 

included as support to the claim in order to complete a full reconciliation of the claim. Proof of claim purports to assert liability on the basis of submitted invoice(s). Based on a 

declaration attesting to a reasonable review of the agency's books and records, there are no outstanding liabilities associated with invoice(s) totaling $58,282.18 in the agency's system. 

Invoice(s) totaling $13,454.08 were paid via Check 02775012 on 04/02/2012. The Proof of Claim, documents attached to the Proof of Claim, and/or additional documentation received 

from the Claimant and/or the Puerto Rico Fiscal Agency and Financial Advisory Authority supports a total of only $14 ,353.85 for the Claim. Accordingly, the Claim should be reduced 

to $14,353.85 and allowed, as set forth in the column titled “Reduced and Allowed,” such amount fully liquidates the Claim.

 11 O'NEILL SECURITY & 74306 Commonwealth of Puerto Rico Unsecured $3,297,174.84 Commonwealth of Puerto Rico Unsecured $2,160.00

CONSULTANT SERVICES, 

INC.

PO BOX 1057

GUAYAMA, PR 00785

Reason: According to evidence provided by the creditor in response to our standard additional data mailing request , invoice(s) totaling $2,359,648.44 were paid as of 02/19/2019. Proof 

of claim purports to assert liability on the basis of submitted invoice(s). Based on a declaration attesting to a reasonable review of the agencies' books and records , there are no 

outstanding liabilities associated with invoice(s) totaling $65,158.99 in the agencies' system. Invoice(s) totaling $60,161.92 were paid via Check 63230 on 11/14/2017. Invoice(s) 

totaling $809,690.69 fail to provide a basis for asserting a claim against the Commonwealth of Puerto Rico. A portion of the claim asserts liabilities between Claimant and Puerto Rico 

Tourism Company, Puerto Rico Corporation for Public Broadcasting, Municipality of Caguas, Municipality of Maunabo, Medical Sciences Campus, and University of Puerto Rico, 

which are not part of the Title III proceedings. Claimant also purports to assert liabilities associated with the Commonwealth of Puerto Rico totaling $354 .80, but fails to provide any 

basis or supporting documentation for asserting a claim against the Commonwealth of Puerto Rico , such that the Debtors are unable to determine whether claimant has a valid claim 

against the Commonwealth of Puerto Rico or any of the other Title III debtors. The Proof of Claim, documents attached to the Proof of Claim, and/or additional documentation received 

from the Claimant and/or the Puerto Rico Fiscal Agency and Financial Advisory Authority supports a total of only $2 ,160.00 for the Claim. Accordingly, the Claim should be reduced to 

$2,160.00 and allowed, as set forth in the column titled “Reduced and Allowed,” such amount fully liquidates the Claim.

*Indicates claim contains unliquidated and/or undetermined amounts 5

Case:17-03283-LTS Doc#:24763-1 Filed:07/14/23 Entered:07/14/23 21:43:13 Desc:

Exhibit A Claim Subject to 585 Omnibus Objection-Eg. Page 6 of 6