ORDER AFFIRMING THE RECOMMENDED DECISION OF THE MAGISTRATE JUDGE
The United States Magistrate Judge filed with the Court onSeptember 17, 2004, her Recommended Decision (Docket No. 95).Third-Party Defendants Ernst & Young LLP, filed it's Objection tothe Recommended Decision (Docket No. 96) on October 4, 2004 andThird-Party Plaintiffs Benoit Michel, Harold Gordon, John Kelsalland Robert Leathers, filed their Response to Objection toRecommended Decision (Docket No. 100) on October 22, 2004.Third-Party Plaintiff Timothy Morgan filed his Response toObjection to the Recommended Decision (Docket No. 101) on October22, 2004.
I have reviewed and considered the Magistrate Judge'sRecommended Decision, together with the entire record; I havemade a de novo determination of all matters adjudicated bythe Magistrate Judge's Recommended Decision; and I concur withthe recommendations of the United States Magistrate Judge for thereasons set forth in her Recommended Decision, and determine thatno further proceeding is necessary.
1. It is therefore ORDERED that the Recommended Decision of the Magistrate Judge is hereby AFFIRMED. 2. On the basis of Rule 14(a) and Rule 12(b)(6), Ernest & Young's Motions to Dismiss (Docket No. 86) are DENIED.