63. 67 (S.D.N.Y. 1991); Oppenheimer & Co. v. Oppenheitn, Appel. Dixon, & Co., 86 N.Y.2d 685, 691, 660 N.E.2d 415, 636 N.Y.S.2d 734 (Ct. App. 1995): Uniroyal. Inc. v. Heller. 65 F.R.D. 83, 93 (S.D.N.Y. 1974). Here, nothing in the plain language of Section 23 suggests that the panics regarded compliance wi