Securities & Exchange Commission v. Wyly

*262 MEMORANDUM OPINION AND ORDER

SHIRA A. SCHEINDLIN, District Judge:

This Court issued an Opinion and Order on December 19, 2014 (“the December 19 Order”) imposing an alternate measure of disgorgement on Samuel and Charles Wyly (the “Wylys”).1 On December 28, 2014, the Wylys filed a motion for reconsideration of the December 19 Order.2 The Wylys contend that this Court was “misled” by the SEC’s expert, ■ Dr. Chyhe Becker, and erroneously concluded that Dr. Becker accounted for the difference between the rate of return on options and the rate of return on stocks in concluding that the SEC had…