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IN RE WATERFORD WEDGWOOD USA, INC.

Case No. 09-12512 (SHL) (Jointly Administered). Adv. Proc. No. 14-02010 (SHL).

529 B.R. 599 (2015)

IN RE WATERFORD WEDGWOOD USA, INC., et al. Debtors. John S. Pereira, as Chapter 7 Trustee for Waterford Wedgwood USA, Inc., Plaintiff, v. EisnerAmper LLP, as Successor to Amper Politziner & Mattia, P.C., Defendant.

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

Signed April 17, 2015.

Attorney(s) appearing for the Case

TROUTMAN SANDERS LLP, 405 Lexington Avenue, New York, New York 10174, By: John P. Campo, Esq., John S. Kinzey, Esq., Counsel for the Chapter 7 Trustee for Waterford Wedgwood USA, Inc.

COLE SCHOTZ P.C., 900 Third Avenue, 16th Floor, New York, New York 10022, By: Michael D. Sirota, Esq., Daniel F.X. Geoghan, Esq., Counsel for EisnerAmper LLP.

MEMORANDUM OF DECISION

Before the Court is a motion (the "Motion") by EisnerAmper, LLP (together with its predecessor, Amper, Politziner & Mattia, PC, "EisnerAmper" or the "Defendant"), seeking to dismiss the first two counts of the complaint (the "Complaint") filed by John S. Pereira...

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