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IN RE DREIER LLP

Bankruptcy No. 09-15051 (SMB). Adversary No. 10-03493 (MG).

452 B.R. 451 (2011)

In re DREIER LLP, Debtor. Sheila M. Gowan, Chapter 11 Trustee of Dreier LLP, Plaintiff, v. Amaranth LLC, et al., Defendants.

United States Bankruptcy Court, S.D. New York.

June 16, 2011.

Attorney(s) appearing for the Case

Diamond McCarthy LLP, By: Howard D. Ressler, Esq., New York, NY, J. Benjamin King, Esq. (argued), Dallas, TX, Stephen T. Loden, Esq., Houston, TX, Attorneys for Sheila M. Gowan, Chapter 11 Trustee for Dreier LLP.

Davis Polk & Wardwell LLP, By: Amelia T.R. Starr, Esq. (argued), James I. McClammy, Esq., New York, NY, Attorneys for Defendant Amaranth LLC.

Winston & Strawn LLP, By: Steven M. Schwartz, Esq. (argued), Samuel S. Kohn, Esq., New York, NY, Attorneys for Defendants Amaranth Advisors L.L.C. and Amaranth Partners LLC.

United States Department of Justice, By: Matthew L. Schwartz, Esq. (argued), New York, NY, United States Attorney's Office.

Klestadt & Winters, LLP, By: Tracy L. Klestadt, Esq. (argued), Brendan M. Scott, Esq., New York, NY, Attorneys for Official Committee of Unsecured Creditors.

MEMORANDUM OPINION AND ORDER: (I) GRANTING IN PART AND DENYING IN PART DEFENDANTS AMARANTH ADVISORS L.L.C. AND AMARANTH PARTNERS LLC MOTION TO DISMISS; AND (II) GRANTING DEFENDANT AMARANTH LLC'S MOTION TO DISMISS

MARTIN GLENN, Bankruptcy Judge.

Before the Court are two motions to dismiss filed by Amaranth Partners LLC ("Amaranth Partners") and Amaranth Advisors L.L.C. ("Amaranth Advisors"), on the one hand, and...

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