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COMMERCIAL FINANCIAL SERV. v. ARTHUR ANDERSEN

No. 99,546.

94 P.3d 106 (2004)

2004 OK CIV APP 56

COMMERCIAL FINANCIAL SERVICES, INC., as Debtor in Possession, Plaintiff, v. ARTHUR ANDERSEN LLP, Defendant and Third-Party Plaintiff/Appellant/Cross-Appellee, v. Standard & Poor's Rating Services, a division of The McGraw-Hill Companies, Inc., Moody's Investors Service, Inc., Third-Party Defendants/Appellees, and Fitch Investors Services, L.P., Duff & Phelps Credit Rating Company, Third-Party Defendants/Appellees/Cross-Appellants, and William R. Bartmann and Jay Jones, Third-Party Defendants.

Court of Civil Appeals of Oklahoma, Division No. 4.

Certiorari Denied June 14, 2004.

Attorney(s) appearing for the Case

J. Douglas Mann, John E. Howland, Rosenstein, Fist & Ringold, Tulsa, OK and Eliot Lauer, Jeffrey I. Zuckerman, Curtis, Mallet-Prevost, Colt & Mosle LLP, New York, NY, for Defendant and Third-Party Plaintiff/Appellant/Cross-Appellee.

Phillip T. Bruns, Robert J. Madden, Gibbs & Bruns, L.L.P., Houston, TX and James C. Lang, Brian T. Inbody, Sneed & Lang, P.C., Tulsa, OK, James L. Costner, Joshua M. Rubins, Satterlee Stephens, Burke & Burke, New York, NY, for Third-Party Defendant/Appellee Standard & Poor's Rating Services.

John N. Hermes, McAfee & Taft, P.C., Oklahoma City, OK, for Third-Party Defendant/Appellee Moody's Investors Service.

Evan A. Davis, Carmine Bocuzzi, Anil Kalhan, Cleary, Gottlieb, Steen & Hamilton, New York, N.Y. and Laurence L. Pinkerton, Judith A. Finn, J. David Jorgenson, Pinkerton & Finn, P.C., Tulsa, OK, for Third-Party Defendants/Appellees/Cross-Appellants Fitch Investors Services and Duff & Phelps Credit Rating.

Opinion by JERRY L. GOODMAN, Judge.

¶ 1 Arthur Andersen, LLP, appeals the trial court's grant of motions to dismiss filed by third-party defendants Standard & Poor's Ratings Services, Moody's Investors Service, Inc., and Fitch, Inc., a successor to Fitch Investors Services, L.P. and Duff & Phelps Credit Rating Company (collectively, the Rating Agencies). Andersen, an accounting firm, has been sued by Commercial Financial Services, Inc., (CFS) for professional...

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