ORDER
JOYCE HENS GREEN, District Judge.
Before the Court is the application of the Securities and Exchange Commission ("SEC" or "the Commission") for an Order Requiring Obedience to Subpoenae Duces Tecum, and respondents' opposition thereto. The underlying subpoenae were directed to respondents David P. Whitman and Lowell R. Allen of the certified public accounting firm of Coopers & Lybrand ("C & L") in connection with an SEC Enforcement Division...
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