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IN RE COMSHARE INC. SECURITIES LITIGATION

No. 97-2098.

183 F.3d 542 (1999)

IN RE: COMSHARE, INCORPORATED SECURITIES LITIGATION. Harry M. Hoffman, et al., Plaintiffs-Appellants, v. Comshare, Inc., et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided July 8, 1999.

Rehearing and Suggestion for Rehearing Denied August 23, 1999.

Attorney(s) appearing for the Case

Alan R. Miller, George LaPlata, Birmingham, MI, Sherrie R. Savett (argued and briefed), Arthur Stock, Berger & Montague, Philadelphia, PA, Stuart H. Savett, Savett, Frutkin, Podell & Ryan, Philadelphia, PA, Patrick E. Cafferty, Miller, Faucher, Chertow, Cafferty & Wexler, Ann Arbor, MI, for Plaintiffs-Appellants.

Kathleen McCree Lewis (briefed), Donald S. Young (argued and briefed), Dykema Gossett, Detroit, MI, Daniel J. Stephenson (briefed), Andrew J. McGuinness (briefed), Dykema Gossett, Ann Arbor, MI, for Defendants-Appellees.

Jacob H. Stillman (briefed), Luis DeLaTorre, U.S. Securities and Exchange Commission, Washington, DC, Mark R. Pennington, Adam C. Pritchard (briefed), Securities and Exchange Commission, Washington, DC, Harvey J. Goldschmid (argued), Securities and Exchange Commission, Office of General Counsel, Washington, DC, Jonathan C. Dickey (briefed), Gibson, Dunn & Crutcher, Palo Alto, CA, Louis A. Craco (briefed), Willkie, Farr & Gallagher, New York, NY, for Amici Curiae.

Before: KENNEDY, DAUGHTREY, and CLAY, Circuit Judges.

Rehearing and Suggestion for Rehearing En Banc Denied August 23, 1999.

OPINION

CLAY, Circuit Judge.

Plaintiffs, shareholders of Comshare, Inc. ("Comshare"), appeal an order entered by the district court dismissing pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure their class action complaint against Comshare and several of its officers and directors alleging securities fraud in violation of the Securities and

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