LEISURE, District Judge:
This matter is before the Court on defendant's motion to dismiss the complaint for failure to state a claim upon which relief may be granted pursuant to Fed.R. Civ.P. 12(b)(6). The complaint alleges damages due to breach of contract arising from the failure of defendant, Sharon Steel Corp. ("Sharon Steel"), to fulfill its obligation to file an effective registration statement for Sharon Steel 13.5% Subordinated Sinking Fund Debentures and...
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