statements if the Court finds that plaintiffs have pled their allegations with sufficient particularity, and have adequately pled scienter. 9 . The cases cited by plaintiffs hold liable only those defendants who directly participated in the scheme. See Securities & Exchange Comm’n v. First Jersey Secs., Inc., 101 F.3d 1450, 1458-60 (2d Cir.1996) (finding sole ownership of company and participation in underwriting, pricing, and policy sufficient to create primary liability); Webster v. Omnitrition Int’l, Inc., 79 F.3d 776, 784, 785 n. 6 (finding primary liability based on participation in pyramid scheme which was fraudulent as a matter of law), cert. denied, - U.S. -, 117 S.Ct. 174, 136 L.Ed.2d 115 (1996); In re Software Toolworks, Inc. Secs. Litig., 50 F.3d 615, 628 n. 3 (9th Cir.) (<HOLDING>), cert. denied, Montgomery Secs. v. Dannenberg,
recognizing the jurys role in evaluating credibility recognizing that an employer had a dual role as administrator of plan and as employer and only the role of administrator was held to a fiduciary standard holding that letters from the victims family constituted improper victim impact statements but appellate counsel was not ineffective for failing to raise a claim because the jury never saw the letters and thus the claim was without merit holding auditor primarily liable due to role in drafting and editing letters to sec holding auditor liable for reviewing public statements