Marc S Kirschner, as Trustee of the Refco Litigation Trust v. KPMG LLP, Grant Thornton LLP, Mayer Brown LLP, Ingram Micro Inc., CIM Ventures Inc., William T. Pigott, Mayer Brown International LLP, PricewaterhouseCoopers LLP, Liberty Corner Capital Strategies, LLC, Banc of America Securities, LLC, Credit Suisse Securities (USA) LLC, and Deutsche Bank Securities, Inc.

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================================================================= This memorandum is uncorrected and subject to revision before publication in the New York Reports. ----------------------------------------------------------------No. 60 Marc S. Kirschner, as Trustee of the Refco Litigation Trust, Appellant, v. KPMG LLP, Grant Thornton LLP, Mayer Brown LLP, Ingram Micro Inc., CIM Ventures Inc., William T. Pigott, Mayer Brown International LLP, PricewaterhouseCoopers LLP, Liberty Corner Capital Strategies, LLC, Banc of America Securities, LLC, Credit Suisse Securities (USA) LLC, and Deutsche Bank Securities, Inc., Respondents, Beckenham Trading Company, Inc., Andrew Krieger, Ernst & Young LLP, Tone N. Grant, Robert C. Trosten, Refco Group Holdings, Inc., Phillip R. Bennett, Santo C. Maggio, EMF Financial Products, Delta Flyer Fund, LLC, and Eric M. Flanagan, Defendants. Kathleen M. Sullivan, for appellant. Kevin A. Burke, for respondent KPMG LLP. Linda T. Coberly, for respondent Grant Thornton LLP. Craig D. Singer, for respondent Mayer Brown LLP. Robert F. Wise, for respondents Ingram Micro Inc and CIM Ventures Inc. Kevin H. Marino, for respondents Pigott and Liberty Corner Capital Strategies, LLC. Anthony M. Candido, for respondent Myer Brown International LLP. James J. Capra, for respondent PricewaterhouseCoopers LLP. Philip D. Anker, for respondents Banc of America Securities, LLC, Credit Suisse Securities (USA) LLC, and Deutsche Bank Securities, Inc. * * * * * * * * * * * * * * * * * Certification of questions by the United States Court of Appeals for the Second Circuit, pursuant to section 500.27 of this Court's Rules of Practice, accepted and the issues presented are to be considered after briefing and argument. Chief Judge Lippman and Judges Ciparick, Graffeo, Read, Smith, Pigott and Jones concur. Decided January 19, 2010

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