District Court, N.D. Georgia June 2, 2011, 1:10-cv-3374-WSD (Securities & Exchange Commission v. Mannion)

OPINION AND ORDER

WILLIAM S. DUFFEY, JR., District Judge.

This matter is before the Court on Paul T. Mannion, Jr. (“Mannion”), Andrew S. Reckles (“Reckles”), PEF Advisors Ltd., and PEF Advisors LLC’s (collectively, “Defendants”) Motion to Dismiss [18] the Complaint [1] filed by Plaintiff Securities and Exchange Commission (“SEC”), and on Defendants’ Motion for Oral Argument [19].