MEMORANDUM OPINION AND ORDER
LINDSAY, District Judge.
Before the court is Defendant Gary M. Kornman's Motion to Dismiss Complaint Pursuant to Fed.R.Civ.P. 12(b)(6) and 9(b), filed November 8, 2004 and Plaintiff Securities and Exchange Commission's Motion to Strike, filed January 18, 2005. After careful consideration of the motions, responses, replies and applicable authority, the court
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