tent of the parties. COUNSEL: Bricker & Eckler, LLP, and James J. Hughes, Ill, for appellant. Porter, Wright, Morris & Arthur, LLP, Jack R. Pigman, Jay A. Yurkiw and Bryan R. Faller, for appellee. JUDGES: PETREE, J. KLATT and WRIGHT, JJ., concur. OPINION BY: PETREE OPINION For internal use only SDNY_GM_0