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KINGSWAY FINANCIAL SERVICES, INC. v. PRICEWATERHOUSECOOPER

No. 03 Civ. 5560(RMB).

420 F.Supp.2d 228 (2005)

KINGSWAY FINANCIAL SERVICES, INC., Plaintiff, v. PRICEWATERHOUSECOOPERS, LLP., Miller, Herbers, Lehman & Associates, Inc., Martin L. Solomon, Edwin W. Elder, William J. Barrett, Wilmer J. Thomas, Jr., Robert Silver, John A. Dore, and Karla Violetto, Defendants.

United States District Court, S.D. New York.

November 30, 2005.

Attorney(s) appearing for the Case

Cathy Fleming, Edwards & Angell, L.L.P., Harold Jerome Ruvoldt, Jr.,Edwards Angell Palmer & Dodge, LLP, Savitha Keesari Mason, Edwards & Angell, L.L.P., New York City, for Plaintiff.

William R. Maguire, Hughes Hubbard & Reed LLP, New York City, Eric J. Marler, Karen A. Reardon, Scott 0. Reed, Rearon, Golinkin and Reed, Chicago, IL, Lewis J. Liman, Cleary Gottlieb Stein & Hamilton, LLP, New York City, Jennifer Yule Depriest, Sarah R. Wolff, Sachnoff & Weaver, Ltd., Chicago, IL, Johathan S. Quinn, Office of the District Attorney, New York City, for Defendants.

DECISION AND ORDER

BERMAN, District Judge.

I. Background

Plaintiff Kingsway Financial Services, Inc. ("Plaintiff" or "Kingsway") filed a Second Amended Complaint on March 5, 2004 ("SAC") asserting claims of securities fraud under Section 10(b) of the Securities and Exchange Act of 1934, 15 U.S.C.A. § 78j(b) ("Exchange Act"), and Section 14(e) of the Exchange Act, 15 U.S.C. § 78n(e), "controlling person" liability under Section...

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