MEMORANDUM
JOAN N. FEENEY, Chief Judge.
The matter before the Court is the "Defendant's Motion to Dismiss or in the Alternative, pursuant to Rule 9023 F.R. Civ. P. [sic] and Rule 59(e) F.R. Civ. P. to Amend and/or Alter Judgment." Pursuant to his Motion, the Defendant, Michael P. Friedman ("Friedman"), formulates the following requests:
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