BAENA v. KPMG LLP

No. CIV.A. 04-12606-PBS.

389 F.Supp.2d 112 (2005)

Scott L. BAENA, Litigation Trustee of the Lernout & Hauspie Speech Products Litigation Trust, Plaintiff, v. KPMG LLP and Klynveld Peat Marwick Goerdeler Bedrijfsrevisoven, Defendant.

United States District Court, D. Massachusetts.

September 27, 2005.


Attorney(s) appearing for the Case

Lisa L. Coggins, Ferry, Joseph, Pearce, P.A., Wilmington, DE, Joel G. Beckman, Nystrom Beckman & Paris LLP, Boston, MA, David R. Hazouri, Bilzin Sumberg Baena Price & Axelrod LLP, Miami, FL, Scott G. Klein, Bilzin Sumberg Baena Price & Axelrod LLP, Miami, FL, Theodore J. Tacconelli, Ferry & Joseph, P.A., Suite 904, DE, David W. Trench, Bilzin Sumberg Baena Price & Axelrod LLP, Robert W. Turken, Bilzin Sumberg Baena Price & Axelrod LLP, Miami, FL, William C. Nystrom, Nystrom Beckman & Paris LLP, Boston, MA, for Plaintiff.

Douglas N. Candeub, Morris, James, Hitchens & Williams LLP, Wilmington, DE, Michael P. Carroll, Davis, Polk & Wardwell, New York City, Nicholas W.C. Corson, Hogan & Hartson, LLP, New York City, Brett Fallon, Morris, James, Hitchens & Williams, Wilmington, DE, Michael S. Flynn, Davis Polk & Wardwell, New York City, Sean C. Knowles, Davis, Polk & Wardwell, New York City, Kevin J. Lesinski, Seyfarth Shaw, LLP, Boston, MA, Kristin G. McGurn, Seyfarth Shaw, LLP, Boston, MA, Julian J. Moore, Davis Polk & Wardwell, New York City, Diem-Suong T. Nguyen, Davis Polk & Wardwell, Menio Park, CA, George A. Salter, Hogan & Hartson, LLP, New York City, Michael J. Stone, Peabody & Arnold LLP, Boston, MA, for Defendants.


MEMORANDUM AND ORDER

SARIS, District Judge.

I. INTRODUCTION

This case arises out of an alleged fraudulent scheme at Lernout & Hauspie N.V. ("L & H"), a saga which has spawned a series of actions both against and on behalf of the bankrupt company. In this iteration, Plaintiff Scott L. Baena, Trustee of the L & H Litigation Trust, has filed an action against Defendants KPMG LLP ("KPMG US") and Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren...

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