e showing that documents sought under Rule 16(a)(1)(E)(i) are material to preparing the defense." United States v. Rigas, 258 F. Supp. 2d 299, 307 (S.D.N.Y. 2003) (citing United States v. McGuinness, 764 F. Supp. 888, 894 (S.D.N.Y. 1991)). As noted above, an item is "material to preparing the defense" under R