IN THE COURT OF COMMON PLEAS OF ALLEGHENY COUNTY, PENNSYLVANIA FEDERAL HOME LOAN BANK CIVIL DIVISION OF PITTSBURGH, Plaintiff NO. GD09-016892 vs. J.P. MORGAN SECURITIES LLC, OPINION AND ORDER OF COURT J.P. MORGAN MORTGAGE ACQUISITION CORP., J.P. MORGAN MORTGAGE HONORABLE R. STANTON WETTICK, JR. ACCEPTANCE CORPORATION |, CHASE HOME FINANCE L.L.C., CHASE MORTGAGE FINANCE CORPORATION, JPMORGAN CHASE & CO., MOODY'S CORPORATION, MOODY'S INVESTORS SERVICE, INC., THE McGRAW-HILL COMPANIES, INC., and FITCH, INC.,, DefendantsNO, GD09-016892 Counsel for Plaintiff, Federal Home Loan Bank of Pittsburgh: Thomas B. Hatch, Esquire Jennifer L. McKenna, Esquire Jenny Gassman-Pines, Esquire Margaret M. Lockner, Esquire Bruce D. Manning, Esquire Robins, Kaplan, Miller & Ciresi LLP Suite 2800 LaSalle Plaza 800 LaSalle Avenue Minneapolis, MN. 55402-2015 Counsel for Plaintiff, Federal Home Loan Bank of Pittsburgh: Daniel P. Lynch, Esquire William J. Wyrick, Esquire 501 Smith Drive Suite 3 Cranberry Professional Park Cranberry Township, PA 16066 Counsel for Defendants, J.P. Morgan Secutities LLC, J.P. Morgan Mortgage Acquisition Corp., JP Morgan Mortgage Acceptance Corporation |, Chase Home Finance L.L.C., Chase Mortgage Finance Corporation, and JPMorgan Chase & Co. ("J.P. Morgan Defendants"): Samuel W. Braver, Esquire Deborah A. Little, Esquire 20" Floor One Oxford Centre 301 Grant Street Pittsburgh, PA 15219 Counsel for J.P. Morgan Defendants: A. Robert Pietrzak, Esquire Dorothy J. Spenner, Esquire Owen H. Smith, Esquire Sidley Austin LLP 787 Seventh Avenue New York, NY 10019NO. GD09-016892 Counsel for J.P. Morgan Defendants: Dean J. Kitchens, Esquire Gibson Dunn & Crutcher LLP 333 South Grand Avenue Los Angeles, CA 90071-3197 Counsel for J.P. Morgan Defendants: Robert F. Serio, Esquire Zachary S. Taylor, Esquire Gibson Dunn & Crutcher LLP 200 Park Avenue New York, NY 10166-0193 Counsel for Defendants, Moody's Investors Service, Inc., and Moody's Corporation: James J. Coster, Esquire James Regan, Esquire Joshua M. Rubins, Esquire Satterlee Stephens Burke & Burke 230 Park Avenue New York, NY 10169 Counsel for Defendants, Moody's Investors Service, Inc., and Moody's Corporation: Mark A. Willard, Esquire 44" Floor U.S. Steel Tower 600 Grant Street Pittsburgh, PA 15219 Counsel for Defendant, The McGraw-Hill Companies, Inc. Walter P. DeForest, Esquire Suite 3000 Koppers Building 436 Seventh Avenue Pittsburgh, PA 15219 Counsel for Defendant, The McGraw-Hill Companies, Inc. Floyd Abrams, Esquire Susan Buckley, Esquire Tammy L. Roy, Esquire Cahill Gordon & Reindel LLP Eighty Pine Street New York, NY 10005-1702