cited Cited "see" Securities & Exchange Commission v. Thompson See 645 Fed.Appx. 72 , 76 n.3 (2d Cir, 2016), cert. denied, — U.S. -, 137 S.Ct. 186 , 196 L.Ed.2d 126 (2016), .

discussed Cited "see, e.g." Miller Inv. Trust v. Morgan Stanley & Co. (2×) See, e.g., Special Situations Fund III QP, L.P. v. Deloitte Touche Tohmatsu CPA, Ltd. , 96 F.Supp.3d 325 , 347 (S.D.N.Y. 2015) (citing Omnicare , 135 S.Ct. at 1327 ), aff'd , 645 Fed.Appx. 72 (2d Cir. 2016), cert. denied , --- U.S. ----, 137 S.Ct. 186 , 196 L.Ed.2d 126 (2016).

discussed Cited "see, e.g." Miller Investment Trust v. Morgan Stanley & Co. Incorporated See 17 C.F.R. § 240 .13a-13(d) (specifically excluding “the financial information required by Part I of Form 10-Q” from § 18 liability); INTERIM AUDITING STANDARDS, PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (hereinafter “AU”) § 722.07; see also Special Situations Fund III QP, L.P. v. Deloitte Touche Tohmatsu CPA, Ltd., 96 F. Supp. 3d 325, 346-47 (S.D.N.Y. 2015) (allegedly false portions of financial statements in Form 10-Q filings are not actionable under § 18), aff’d, 645 F. App’x 72 (2d Cir. 2016), cert. denied, 137 S. Ct. 186 (2016). 16 At the hearing on this motion, and in …

discussed Cited "see, e.g." Altayyar v. Etsy, Inc. Thus, “a sincere statement of pure opinion is not an ‘untrue statement of material fact,’ regardless whether an investor can ultimately prove the belief wrong” and the Securities Act’s prohibition on untrue statements of material fact “does not allow investors to second-guess inherently subjective and uncertain assessments.” Id. at 1327 ; see also Special Situations Fund III QP, L.P. v. Deloitte Touche Tohmatsu CPA, Ltd., 645 Fed.Appx. 72, 75 (2d Cir. 2016) (“It is only with the benefit of hindsight that these records can be characterized as red flags, but allegations of ‘fra…