OPINION AND ORDER
PARKER, Chief Judge.
In early 1993, the plaintiffs brought this action against the accounting firm of Deloitte & Touche ("Deloitte"). Plaintiffs allege that Deloitte's negligence, negligent misrepresentations, and breach of contract arising from the firm's audit of the financial statements of Kastle USA, Inc. ("Kastle USA") entitles all four plaintiffs to recover damages. Deloitte has filed a motion to dismiss the complaint pursuant...
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