OPINION AND ORDER
KEVIN THOMAS DUFFY, District Judge:
Plaintiff, Marine Midland Bank [hereinafter referred to as "MMB"], commenced this action against the defendants, Keplinger & Associates, Inc. [hereinafter referred to as "Keplinger"], and J.W. Miller & Associates, Inc. [hereinafter referred to as "Miller"], charging them with negligence, breach of contract and material misrepresentations of fact. The charges emanate from MMB's financing of a Utah...
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