IN RE SMARTALK TELESERVICES, INC. SECURITIES LIT.

No. 2:00-MD-1315.

487 F.Supp.2d 935 (2007)

In re SMARTALK TELESERVICES, INC., SECURITIES LITIGATION. This document relates to: USDC Northern District of Texas Case No. 3:00-CV-2671-M (Liquidating Trustee).

United States District Court, S.D. Ohio, Eastern Division.

May 22, 2007.


Attorney(s) appearing for the Case

Maribeth Deavers, Roger Philip Sugarman, Kegler Brown Hill & Ritter, J. Kevin Cogan, Jones Day, Columbus, OH, Richard Stuart Wayne, Cincinnati, OH, Helen J. Hodges, Jeffrey D. Light, Lerach Coughlin Storia Geller & Robbins LLP, Valerie L. McLaughlin, Milberg Weiss Bershad Hynes & Lerach, Stephen Richard Basser, Barrack Rodos & Bacine, William S. Lerach, Lerach Coughlin Storia Geller Rudman & Robbins LLP, San Diego, CA, Patrick J. Coughlin, Milberg Weiss Bershad Hynes & Lerach LLP, San Francisco, CA, Marilyn Ruth Donoff, Dayton, OH, Lionel Z. Glancy, Lionel Z. Glancy Law Offices, Kevin P. Roddy, Milberg Weiss Bershad Hynes & Lerach, Los Angeles, CA, Kurt B. Olsen, Klafter & Olsen LLP, Washington, DC, James F. Koehler, Gallagher Sharp Fulton & Norman, Daniel R. Karon, Weinstein Kitchenoff Scarlato Karon & Goldman Ltd., Cleveland, OH, Richard S. Schiffrin, Schiffrin & Barroway LLP, Bala Cynwyd, PA, Jeffrey H. Squire, Kaufman Malchman Kirby & Squire, Stanley M. Grossman, Pomerantz Haudek Block Grossman & Gross LLP, Robert N. Kaplan, Kaplan Kilsheimer & Fox, New York City, Kenneth A. Sweder, Sweder & Ross, Boston, MA, Dennis Lee Pergram, Manos Martin Pergram & Dietz Co. LPA, Delaware, OH, David C. Mattka, Phil C. Appenzeller, Jr., Munsch Hardt Kopf & Harr, PC, John W. Lilley, III, Munsch Hardt Kopf Harr & Dinan, PC, Terence Murphy, Jones Day Reavis & Pogue, Gregory D. May, Dallas, TX, for Plaintiffs.

Charles R. Jaeger, Nicole M. Ryan, Heller Ehrman White & McAuliffe LLP, San Francisco, CA, David Stewart Cupps, John Joseph Kulewicz, Vorys Sater Seymour & Pease, Thomas Leslie Long, Baker & Hostetler, Columbus, OH, Douglas M. Schwab, Heller Ehrman, George Greer, Heller Ehrman White & McAuliffe LLP, Lori Lynn Phillips, Heller Ehrman LLP, Seattle, WA, John Stuart Tonkinson, William B. Dawson, Vinson & Elkins LLP, Dallas, TX, Lisa C. Wood, Foley Hoag LLP, Kenneth A. Sweder, Sweder & Ross, Boston, MA, Dennis Lee Pergram, Manos Martin Pergram & Dietz Co. LPA, Delaware, OH, for Defendants.


OPINION AND ORDER # 3

SARGUS, District Judge.

This matter is before the Court for consideration of the Motion of Defendant PricewaterhouseCoopers, LLP for Partial Summary Judgment against Claims for Damages based on Non-Bond Liabilities. (Doc. # 293). For the reasons that follow, the motion is granted.

I.

PwC moves for summary judgment as to one theory of damages advanced by the Plaintiff...

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