In Re SmarTalk Teleservices, Inc., Securities Litigation

OPINION AND ORDER #5

SARGUS, District Judge.

This matter is before the Court for consideration of the Motion of the Plaintiff Liquidating Trustee for Sanctions as a result of Defendant PricewaterhouseCoop-ers, LLP’s alleged Spoliation of Evidence. (Doc. # 354). For the reasons that follow, the motion is denied without prejudice to renewal.

I

The Trustee seeks the imposition of sanctions against PwC for its alleged spoliation of evidence in this case. According to the Trustee, PwC knowingly destroyed or discarded audit workpapers and e-mails relevant to this case after it became aware that…