Lego v. Stratos Lightwave, Inc.

MEMORANDUM OPINION

KAPLAN, District Judge.

The plaintiffs in this action, which is pending in the Northern District of California, move to compel non-party Ernst & Young LLP (“E & Y”) to comply with a subpoena seeking discovery concerning defendant Stratos Lightwave, Inc. (“Stratos”),1 a client of E & Y’s accounting business. The matter turns on whether and to what extent the Illinois accountant’s privilege applies here.

Facts

A. The Parties’ Claims

The plaintiffs were founders of and investors in Tsunami Optics, Inc. (“Tsunami”), a California-based enterprise in the fiber optics industry. In…