District Court, D. Massachusetts December 9, 2002, 1:02-cr-10304 (Bamberg v. SG COWEN)

MEMORANDUM AND ORDER

SARIS, District Judge.

Plaintiffs allege that defendants SG Cowen Securities Corporation (“S.G.Cow-

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en”), an investment analyst and banker, and KPMG Singapore, a Singapore based accounting firm, committed a securities fraud that induced plaintiffs to trade their $300 million interest in Dragon Corporation (“Dragon”) for stock in Lernout & Hauspie Speech Products, N.V.