MEMORANDUM DECISION
BRIEANT, District Judge.
Before the Court for decision are motions by the Securities and Exchange Commission ("SEC") to enforce subpoenae duces tecum issued to respondents Touche Ross & Co. and Misag Tabibian, and motions by respondents to vacate same.
The facts are not in dispute. As a result of proceedings had with respect to the motions, the SEC has now modified its position and the nature of its request. See Transcript...
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