MEMORANDUM OPINION AND ORDER
KEENAN, District Judge:
Introduction
Before the Court is the motion of Plaintiff, EFS Marketing, Inc. ("EFS"), pursuant to Fed.R.Civ.P. 59(e) and 60, as well as Civil Rule 3(j) of the Rules of the United States District Courts of the Southern and Eastern Districts of New York, to amend this Court's Findings of Fact and Conclusions of Law dated September 27, 1993,
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