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IN RE DREIER LLP

Bankruptcy No. 09-15051 (SMB). Adversary No. 10-03524 (MG).

452 B.R. 391 (2011)

In re DREIER LLP, Debtor. Sheila M. Gowan, Chapter 11 Trustee of Dreier LLP, Plaintiff, v. The Patriot Group, 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.

Wachtell, Lipton, Rosen & Katz, By: Emil A. Kleinhaus, Esq. (argued), United States Department of Justice, United States Attorney's Office, By: Matthew L. Schwartz, Esq. (argued), New York, NY, Attorneys for Defendants The Patriot Group, LLC, The Washington Special Opportunities Fund, LLC, and The Washington Special Opportunities Fund, Inc.

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 GRANTING IN PART AND DENYING IN PART DEFENDANTS' MOTIONS TO DISMISS

MARTIN GLENN, Bankruptcy Judge.

Before the Court is a motion to dismiss filed by The Patriot Group, LLC, The Washington Special Opportunity Fund, LLC and The Washington Special Opportunity Fund, Inc. (collectively, "Patriot" or "Defendants") asserting that the complaint fails to state a claim upon which relief can be granted pursuant to Federal Rule of Civil...

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