MEMORANDUM AND ORDER
BUCHWALD, District Judge.
Defendant Bear, Stearns Securities Corp. ("Bear Stearns" or "defendant") moves pursuant to 28 U.S.C. § 158(a)(3) and Fed. R. Bankr.P. 8001(b) and 8003, for leave to appeal from an order of the U.S. Bankruptcy Court for the Southern District of New York (the "Bankruptcy Court") dated October 7, 2002 (the "Order") which denied Bear Stearns' motion to dismiss Counts I and IV of the Complaint.
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