MEMORANDUM OPINION AND ORDER
BABCOCK, District Judge.
Defendants Rockwell International Corp. (Rockwell), BTR Dunlop, Inc. (Dunlap), and BTR Value Sealants, Inc. (Sealants) (collectively defendants) move pursuant to Fed. R.Civ.P. 12(b)(6) to dismiss plaintiffs' KN Energy, Inc. (Energy) and Rocky Mountain Natural Gas Company (RMNG) (collectively KN) first claim for relief under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA...
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