MEMORANDUM AND ORDER
LAGUEUX, District Judge.
This matter is presently before the Court on the separate motions to dismiss of defendants Lillian Sion, SEI, Inc. ("SEI"), and Katy Industries, Inc. ("Katy"). Failure to state a claim upon which relief can be granted, pursuant to Fed.R.Civ.P. 12(b)(6), failure to satisfy the strictures of Fed.R. Civ.P. 9(b), and lack of federal subject matter jurisdiction are among the rationales supporting the instant motions...
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