OPINION
SWEET, District Judge.
In these related actions brought under § 11 of the Securities Act of 1933 and § 10(b) of the Securities Exchange Act of 1934, defendants Touche Ross & Co. ("Touche Ross"), Robert H. Power, John Boreta, Thomas P. O'Boyle, Kermit Roosevelt, and Thomas M. Tryon have moved to dismiss the complaints. In Quantum Overseas, N.V. v. Touche Ross & Co.,
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