OPINION
CAHN, District Judge.
Third-party defendants, KMG Main Hurdman (a public accounting firm) and James R. Nace (collectively, "Main Hurdman") filed a motion to dismiss the third-party complaint of Dorwart Andrew & Company (a public accounting firm) and W. Scott Stoner (collectively, "Dorwart Andrew"). For the reasons set forth below, the third-party defendants' motion will be granted in part and denied in part.
This action arises out of...
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