AMENDED MEMORANDUM OPINION
KISER, District Judge.
Defendants Harrell and Larmer, individually and as partners in the firm of Faine, Harrell, Larmer & Co. (the "Accountants") and Defendant Mason have moved for partial summary judgment on those allegations in the amended complaints premised on the local securities laws (Blue Sky laws) of Virginia, New Jersey and Florida. The Defendants set forth numerous grounds in support of their motion, but their primary...
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