H. Donald Ratliff, Frank H. Cullen, and John J. Jarvis v. Davis Polk & Wardwell, Baan Company, N v. Amal M. Johnson, Jaan Baan and Tom Tinsley

WESLEY, Circuit Judge:

Plaintiffs appeal from the district court’s denial of their motion to compel non-party appellee Davis Polk & Wardwell (“Davis Polk”) — a New York law firm — to comply with a subpoena to produce non-privileged documents in its possession. The documents belong to a Dutch firm, Ernst & Young Accountants (“E & Y”), and came under Davis Polk’s control during its representation of E & Y in connection with a now-resolved Securities and Exchange Commission (“SEC”) investigation. The district court denied plaintiffs’ motion to compel, relying solely on this Court’s decision, In…