AMENDED MEMORANDUM
MILTON POLLACK, Senior District Judge.
Defendant Coopers & Lybrand ("Coopers") moves, pursuant to Rules 12(b)(6) and 9(b) of the Federal Rules of Civil Procedure, to dismiss plaintiffs' amended complaint. Plaintiffs, three limited partnerships who participated in several oil and gas exploration ventures in the early 1980s, have sued Coopers on the basis of Coopers' audits of Trans-Western Exploration, Inc. ("Trans-Western"), the entity...
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