BIRCH, Circuit Judge:
This appeal requires us to address whether Florida's Long-Arm statute, FLA. STAT. CH. 48.193, permits the assertion of in personam jurisdiction over an out-of-state auditing company that, in the negotiation of contracts and in the rendition of services from its out-of-state office, telephonically contacted a Florida-based partnership and electronically accessed its computer files. The district court found that Defendants-appellees Rothstein...
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