Legal Opinion
Fait v. Regions Financial Corp.
Court of Appeals for the Second Circuit
Decided August 23, 2011No. 13-3130PublishedCited by 138 opinions
1Opinion of the Court
B.D. PARKER, JR., Circuit Judge:
This case requires us to consider whether certain statements concerning goodwill and loan loss reserves in a registration statement of Defendant-Appellee Regions Financial Corporation give rise to liability under sections 11 and 12 of the Securities Act of 1933. The United States District Court for the Southern District of New York (Kaplan, J.) concluded that they do not and dismissed the complaint. See Fed. R.Civ.P. 12(b)(6). Plaintiff-Appellant Howard M. Rensin appeals. We conclude that the statements in question were opinions, which were not alleged to have…
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