Marc S. Kirschner, as Trustee of the Refco Litigation Trust, Appellant, v. KPMG LLP et al., Respondents, et al., Defendants

Certification of questions by the United States Court of Appeals for the Second Circuit, pursuant to section 500.27 of the Rules of Practice of the Court of Appeals (22 NYCRR 500.27), accepted and the issues presented are to be considered after briefing and argument [see 590 F3d 186 (2009)].

Concur: Chief Judge Lippman and Judges Ciparick, Graffeo, Read, Smith, Pigott and Jones.