Opinion by JERRY L. GOODMAN, Judge.
¶ 1 Arthur Andersen, LLP, appeals the trial court's grant of motions to dismiss filed by third-party defendants Standard & Poor's Ratings Services, Moody's Investors Service, Inc., and Fitch, Inc., a successor to Fitch Investors Services, L.P. and Duff & Phelps Credit Rating Company (collectively, the Rating Agencies). Andersen, an accounting firm, has been sued by Commercial Financial Services, Inc., (CFS) for professional...
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