[See 8/4/99 Amended Opinion]

FOR PUBLICATION



UNITED STATES COURT OF APPEALS



FOR THE NINTH CIRCUIT



In re SILICON GRAPHICS INC.

SECURITIES LITIGATION.



EDMUND J. JANAS,

Plaintiff-Appellant,



                                                     No. 97-16204

v.



                                                     D.C. No.

EDWARD R. McCRACKEN; MICHAEL

                                                     CV-96-0393-FMS

RAMSAY; ROBERT K. BURGESS;

THOMAS J. OSWALD; TERUYASU

SEKIMOTO; FOREST BASKETT;

STEPHEN GOGGIANO; WILLIAM M.

KELLY; LUCILLE SHAPIRO; SILICON

GRAPHICS, INC.,

Defendants-Appellees.



                               9695





DEANNA BRODY; ANDREA S.

DONALD; ISRAEL BUCK; RUTH BUCK;

DENISE STRUTHERS; THOMAS G. DI

CICCO IRA; STEVEN B. EWALL;

ROSALYN GOLAINE; JERRY KRIM;

MARY ANNE BEKE; HERMAN

                                                     97-16240

GROSSMAN; SAMUEL J. REINER;

                                                     D.C. No.

DENNIS LUCAS,

                                                     CV-96-0393-FMS

Plaintiffs-Appellants,

                                                     AMENDED

v.

                                                     CONCURRING

EDWARD R. McCRACKEN; MICHAEL

                                                     AND DISSENTING

RAMSAY; ROBERT K. BURGESS;

                                                     OPINION

THOMAS J. OSWALD; TERUYASU

SEKIMOTO; FOREST BASKETT;

STEPHEN GOGGIANO; WILLIAM M.

KELLY; LUCILLE SHAPIRO; SILICON

GRAPHICS, INC.,

Defendants-Appellees.



Amended Concurring and Dissenting Opinion



Filed August 25, 1999



Before: James R. Browning and Joseph T. Sneed,

Circuit Judges, and John S. Rhoades,1 District Judge.



_________________________________________________________________

1 The Honorable John S. Rhoades, United States District Judge for the

Southern District of California, sitting by designation.

                               9696





BROWNING, Circuit Judge, concurring in part and dissent-

ing in part:



I respectfully dissent from the majority's holding that (1)

the Private Securities Litigation Reform Act (the "Reform

Act") eliminated recklessness and motive and opportunity to

commit fraud as bases for establishing scienter under S 10(b)

and Rule 10b-5, and (2) the allegations of scienter in Brody's

complaint were insufficient to survive a motion to dismiss.2

Congress plainly intended the Reform Act to raise the plead-

ing standard by requiring plaintiffs to allege facts raising a

"strong inference" of scienter, rather than permitting plaintiffs

(as this circuit did) to plead scienter "simply by saying that

scienter existed," In re Glenfed, Inc. Sec. Litig., 42 F.3d 1541,

1547 (9th Cir. 1994) (en banc), but did not intend to restrict

the evidentiary bases from which the inference of scienter

might be drawn. By holding to the contrary, the majority

raises the pleading bar higher than that envisioned by Con-

gress, and places the Ninth Circuit at odds with both the Sec-

ond and Third Circuits.



I.



The Reform Act



The Reform Act requires plaintiffs to "state with particular-

ity facts giving rise to a strong inference" of scienter. 15

U.S.C. S 78u-4(b)(2). Although the majority concedes that

"[t]he plain text of the [Reform Act] leaves it open for us to

consider circumstantial evidence of recklessness and motive

and opportunity as evidence of [scienter], " ante, at 8884, it

concludes that the legislative history of the Act establishes

that allegations either of recklessness (a term the majority

refers to as "mere recklessness" or "simple recklessness,"

_________________________________________________________________

2 I concur in two parts of the majority opinion: section IV(A)(4) (affirm-

ing summary judgment in favor of Baskett, Burgess, Ramsay, and Seki-

moto) and section IV(B) (affirming the dismissal of Janas' complaint).



                               9697





ante at 8877) or of motive and opportunity to commit fraud

are no longer sufficient to avoid dismissal, see ante, at 8888-

89.



Some courts addressing the issue have also reached a simi-

lar conclusion.3 Other courts have held allegations of motive

and opportunity to defraud are not sufficient to support the

required inference of scienter, but have stopped short of elimi-

nating allegations of recklessness as a basis for such an

inference.4 A third line of cases, led by the Second Circuit in

which the "strong inference" standard originated, have held

that allegations of recklessness or motive and opportunity are

sufficient to satisfy the "strong inference" standard. See In re

Advanta Corp. Sec. Litig., _______ F.3d _______, No. 98-1846, 1999

WL 395997, at *8 (3d Cir. June 17, 1999); Press v. Chemical

Inv. Servs. Corp., 166 F.3d 529, 537-38 (2d Cir. 1999).5



The latter approach begins and ends with the plain text of

the statute. The statute nowhere mentions proof of motive and

opportunity to commit fraud or any other specific means of

establishing scienter, but simply requires that plaintiffs "state

with particularity facts giving rise to a strong inference that

the defendant acted with the required state of mind. " 15

U.S.C. S 78u-4(b)(2). There is no support in the text for con-

cluding that proof of recklessness6 or motive and opportunity

_________________________________________________________________

3 See, e.g., Norwood Venture Corp. v. Converse Inc., 959 F. Supp. 205,

208 (S.D.N.Y. 1997); Friedberg v. Discreet Logic Inc., 959 F. Supp. 42,

49-50 (D. Mass. 1997).

4 See, e.g., In re: Comshare, Inc. Sec. Litig., _______ F.3d _______, No. 97-2098,

1999 WL 460917, at *5 (6th Cir. July 8, 1999); Malin v. IVAX Corp., 17

F. Supp. 2d 1345, 1356-57 (S.D. Fla. 1998).

5 See also, e.g., In re Health Management, Inc. Sec. Litig., 970 F.Supp.

192, 201 (E.D.N.Y 1997); Fugman v. Aprogenex, Inc., 961 F. Supp. 1190,

1195 (N.D. Ill. 1997).

6 "Recklessness" involves "a highly unreasonable omission, involving

not merely simple, or even inexcusable negligence, but an extreme depar-

ture from the standards of ordinary care, and which presents a danger of

misleading buyers or sellers that is either known to the defendant or is so

obvious that the actor must have been aware of it." Hollinger v. Titan

Capital Corp., 914 F.2d 1564, 1569 (9th Cir. 1990) (quoting Sundstrand

Corp. v. Sun Chem. Corp., 553 F.2d 1033, 1045 (7th Cir. 1977)).



                               9698





to commit fraud7 are not sufficient to meet the "strong

inference" standard.



The majority concedes as much, but nonetheless resorts to

legislative history because the language of the statute "does

not indicate whether [allegations of recklessness or motive

and opportunity] alone are enough to establish a`strong infer-

ence' of [scienter]." Ante, at 8884. In effect, the majority

holds that the breadth and flexibility of the Reform Act's

unambiguous pleading standard are sufficient to justify depar-

ture from the statute's plain text. Respectfully, that thesis is

not supportable. As the Court stated in Barnhill v. Johnson,

503 U.S. 393, 401 (1992), "[A]ppeals to statutory history are

well taken only to resolve `statutory ambiguity.' " See also

Pennsylvania Dept. of Corrections v. Yeskey, 118 S. Ct. 1952,

1956 (1998) ("[T]he fact that a statute can be applied in situa-

tions not expressly anticipated by Congress does not demon-

strate ambiguity. It demonstrates breadth." (internal

quotations omitted)).8



Even if it were appropriate to reach beyond the plain text,

the Reform Act's legislative history does not support the

majority's interpretation. Although Congress clearly intended

to adopt the Second Circuit's "strong inference " standard, the

legislative history taken as a whole does not suggest that Con-

_________________________________________________________________

7 The Second Circuit defines "motive and opportunity" as follows:

"Motive would entail concrete benefits that could be realized by one or

more of the false statements and wrongful nondisclosures alleged. Oppor-

tunity would entail the means and likely prospect of achieving concrete

benefits by the means alleged." Shields v. Citytrust Bancorp, Inc., 25 F.3d

1124, 1130 (2d Cir. 1994).

8 See also In re Catapult Enter., Inc., 165 F.3d 747, 753 (9th Cir. 1999)

("[B]ecause we discern no ambiguity in the plain statutory language, we

need not resort to legislative history."); United States v. Phelps, 895 F.2d

1281, 1283 (9th Cir. 1990) (Kozinski, J., dissenting from order denying

petition for rehearing en banc) ("In deciding whether it is appropriate to

go beyond statutory language, the touchstone is not breadth but

ambiguity[.]").



                               9699





gress intended to reject the Second Circuit's holdings that

allegations of recklessness or of motive and opportunity to

defraud could satisfy that standard.



The majority contends that the Conference Committee

"implicitly rejected" motive, opportunity, and recklessness as

bases for a "strong inference" of fraud by eliminating lan-

guage incorporated in the bill in the Senate by the Specter

Amendment, which purported to codify all aspects of the Sec-

ond Circuit's case law applying the "strong inference" stan-

dard. Ante, at 8886. The legislative history suggests, however,

that the Committee rejected language added by the Specter

Amendment because it was "an incomplete and inaccurate

codification" of Second Circuit case law,9 not because the

Committee intended to restrict the ways in which a "strong

inference" of scienter might be shown. Indeed, supporters of

the defeated Specter Amendment were assured that while the

Reform Act did not expressly provide that plaintiffs could

plead scienter based on recklessness or motive and opportu-

nity to defraud, "the guidance [provided by Second Circuit

case law] is still going to be there." 141 Cong. Rec. S19071

(daily ed. Dec. 21, 1995) (statement of Sen. Dodd). 10

_________________________________________________________________

9 141 Cong. Rec. S19067 (daily ed. Dec. 21, 1995) (Sen. Dodd quoting

from memorandum of Prof. Grundfest); see also  141 Cong. Rec. S17960

(daily ed. Dec. 5, 1995) (statement of Sen. Dodd) ("The Senator's amend-

ment adopted the guidance of the [S]econd[C]ircuit, but the amendment

. . . completely omits a critical qualification in the case law. The courts

have held that `where motive is not apparent, a plaintiff may plead scienter

by identifying circumstances' indicating wrongful behavior, but `the

strength of the circumstantial allegations must be correspondingly greater'

from the number of cases."); 141 Cong. Rec. S19068 (daily ed. Dec. 21,

1995) (statement of Sen. Dodd) ("The Specter amendment . . . did not

really follow the guidance of the [S]econd[C]ircuit. So that is the reason

that amendment was taken out . . . . But the suggestion that the standard

and--the guidance, rather, was included in the Specter amendment, omits

--omits that where a motive is not apparent, the strength of circumstantial

allegations must be correspondingly greater. That was omitted.").

10 Accord 141 Cong. Rec. S19068 (daily ed. Dec. 21, 1995) (statement

of Sen. Dodd) ("We have left out the guidance. That does not mean you



                               9700





Moreover, the Specter Amendment's codification of a spe-

cific test for pleading scienter would have been inconsistent

with the provisions of the Reform Act requiring a different

state of mind for different statements. Under the Reform Act's

"safe harbor" provisions, plaintiffs must prove that "forward-

looking" statements were made with "actual knowledge" that

they were false or misleading. 15 U.S.C. SS 78u-5(c)(1)(B),

77z-2(c)(1)(B). A recklessness standard for pleading that

would apply to all statements, such as that proposed in the

Specter Amendment, would have been inconsistent with the

safe harbor's requirement of "actual knowledge " for forward-

looking statements.



The majority relies on a statement in the Conference Report

that "[b]ecause the Conference Committee intends to

strengthen existing pleading requirements, it does not intend

to codify the Second Circuit's case law interpreting this

pleading standard . . . . For this reason, the Conference Report

chose not to include in the pleading standard certain language

relating to motive, opportunity, or recklessness. " H.R. Conf.

Rep. 104-369, at 41 & n.23 (1995), reprinted in  1995

U.S.C.C.A.N. 730, 740, 747 n.23. The majority infers from

this comment that Congress intended to impose a "more

stringent" standard than that of the Second Circuit by reject-

ing the sufficiency of allegations of motive and opportunity

and circumstantial evidence of recklessness to establish a

"strong inference" of scienter. Ante, at 8886. The more plausi-

ble and direct explanation is that Congress chose not to

include language relating to these specific modes of proving

the required intent to defraud because it was concerned only

with adopting the Second Circuit's pleading standard, not

_________________________________________________________________

disregard it."); see also H.R. Conf. Rep. 104-369, at 41 (1995), reprinted

in 1995 U.S.C.C.A.N. 730, 740 ("The Conference Committee language is

based in part on the pleading standard of the Second Circuit."); S. Rep.

104-98, at 15 (1995), reprinted in 1995 U.S.C.C.A.N. 679, 694 ("The

Committee does not intend to codify the Second Circuit's caselaw inter-

preting this pleading standard, although courts may find this body of law

instructive.").



                               9701





with adopting (or rejecting) particular factual patterns that

might satisfy that standard. That task was left to the courts.

See Advanta, 1999 WL 395997, at *16 n.8 ("[I]f Congress

had desired to eliminate motive and opportunity or reckless-

ness as a basis for scienter, it could have done so expressly

in the text of the Reform Act. In our view, the fact that Con-

gress considered inserting language directly addressing this

line of cases, but ultimately chose not to, suggests that it

intended to leave the matter to judicial interpretation.").11



Congress also declined to include in the Reform Act lan-

guage relating to a variation of the second method of meeting

the Second Circuit's standard (by alleging and proving

"circumstantial evidence of conscious misbehavior"12), but the

majority does not suggest that because of this omission con-

scious misbehavior no longer provides an appropriate basis

for inferring scienter. Indeed, the majority's own "deliberate

or conscious recklessness" test focuses on conscious misbe-

havior. See ante, at 8888-89.



The majority relies heavily upon the fact that in announcing

his reasons for vetoing the Reform Act, the President

expressed his concern that the legislation would elevate the

pleading standard above that previously adopted in the Sec-

_________________________________________________________________

11 See also, e.g., 141 Cong. Rec. S17960 (daily ed. Dec. 5, 1995) (state-

ment of Sen. Dodd) ("[I]nstead of trying to take each case that came under

the [S]econd [C]ircuit, we are trying to get to the point where we would

have well-pleaded complaints. We are using the standards in the [S]econd

[C]ircuit in that regard, then letting the courts--as these matters will--test.

They can then refer to specific cases, the [S]econd [C]ircuit, otherwise, to

determine if these standards are based on facts and circumstances in a par-

ticular case.").

12 Press, 166 F.3d at 538 ("As a pleading requirement, a plaintiff must

either (a) allege facts to show that `defendants had both motive and oppor-

tunity to commit fraud' or (b) allege facts that`constitute strong circum-

stantial evidence of conscious misbehavior or recklessness.' " (emphasis

added) (quoting Shields v. Citytrust Bancorp, Inc., 25 F.3d 1124, 1128 (2d

Cir. 1994))).



                               9702





ond Circuit. The majority argues that by overriding the Presi-

dent's veto, "Congress provided powerful evidence of its

intent to elevate the pleading standard to a level beyond that

in the Second Circuit." Ante, at 8888. This argument rests on

the assumption that Congress, in overriding the President's

veto, agreed with the President that the Reform Act, as passed

by Congress, adopted a pleading standard more demanding

than the Second Circuit's standard. During Senate debate on

overriding the President's veto, however, the sponsors of the

bill explicitly disagreed with the President's interpretation and

reaffirmed their own view that, contrary to the President's

belief, the Reform Act's pleading standard was "faithful to the

Second Circuit's test." 141 Cong. Rec. S19067 (daily ed. Dec.

21, 1995) (Sen. Dodd quoting from memorandum of Prof.

Grundfest).13



Other provisions of the Reform Act undermine the majori-

ty's holding, particularly the majority's across-the-board

elimination of "mere" recklessness as a basis of liability.

Before the Reform Act was adopted, every court of appeal

addressing the issue, including this one, had concluded that

recklessness14 satisfied section 10(b)'s scienter requirement.

_________________________________________________________________

13 Accord 141 Cong. Rec. S19150 (daily ed. Dec. 22, 1995) (statement

of Sen. Domenici) ("The President objected to the pleading standard. Yet

it is the Second Circuit's pleading standard."); 141 Cong. Rec. S19,068

(daily ed. Dec. 21, 1995) (statement of Sen. Dodd) (the Reform Act "met

the [S]econd [C]ircuit standard"); see also 141 Cong. Rec. H15219 (daily

ed. Dec. 20, 1995) (statement of Rep. Lofgren) ("The President says he

supports the [S]econd [C]ircuit standard for pleading. So do I. That is what

is included in this bill."); 141 Cong. Rec. H15218 (daily ed. Dec. 20,

1995) (statement of Rep. Moran) ("We know we are going to have the

Second Circuit standard applied, and that in fact when legislation is at

variance with legislative history or report language, that it is the bill itself

that prevails.").

14 In Hollinger, this court adopted the Seventh Circuit's widely-accepted

definition of recklessness: " `[R]eckless conduct may be defined as a

highly unreasonable omission, involving not merely simple, or even inex-

cusable negligence, but an extreme departure from the standards of ordi-



                               9703





See Hollinger v. Titan Capital Corp., 914 F.2d 1564, 1568-69

& n.6 (9th Cir. 1990).15 When Congress intended to proscribe

liability for recklessness in the Reform Act, it did so explic-

itly. As noted, the standard of liability for "forward-looking"

fraudulent statements in the Reform Act's "safe harbor" pro-

visions requires plaintiffs to allege that such statements were

made with "actual knowledge" of falsity. See 15 U.S.C.

SS 78u-5(c)(1)(B), 77z-2(c)(1)(B). Similarly, the provisions

governing proportionate liability provide that joint and several

liability is to be imposed only if the plaintiff has shown that

the defendant "knowingly committed a violation of the securi-

ties laws," 15 U.S.C. S 78u-4(g)(2)(A), a term which Con-

gress expressly defined to exclude "reckless conduct," 15

U.S.C. S 78u-4(g)(10)(B). These provisions suggest that if

Congress had intended to proscribe liability for recklessness

in other circumstances it would have done so directly.16

_________________________________________________________________

nary care, and which presents a danger of misleading buyers or sellers that

is either known to the defendant or is so obvious that the actor must have

been aware of it.' " Hollinger, 914 F.2d at 1569 (quoting Sundstrand

Corp. v. Sun Chem. Corp., 553 F.2d 1033, 1045 (7th Cir. 1977)). By

adopting a definition of recklessness accepted by a majority of circuits, the

en banc court intended "to bring greater uniformity to the law of the vari-

ous circuits." Id. at 1569 n.7. The majority departs from Hollinger's hold-

ing by displacing our pre-Reform Act definition of recklessness (a term

the majority refers to as "simple recklessness " or "mere recklessness,"

ante at 8877) with a new and untested "deliberate recklessness" standard.

Ante at 8884. This holding undermines Hollinger's attempt to establish a

uniform definition of recklessness, and places the Ninth Circuit squarely

at odds with the Third and Sixth Circuits, both of which have held that the

Reform Act did not eliminate liability for recklessness and did not alter the

definition of that term. See Comshare, 1999 WL 460917, at *6 & *10 n.8;

Advanta, 1999 WL 395997, at *8; see also Press, 166 F.3d at 538.

15 See also Nelson v. Serwold, 576 F.2d 1332, 1337 (9th Cir. 1978) (per

curiam) ("Although the Supreme Court left undecided the question

whether recklessness is sufficient to support liability under Rule 10b-5,

distinguished jurists have long considered it so.").

16 See Advanta, 1999 WL 395997, at *16 n.8 ("[I]f Congress had desired

to eliminate motive and opportunity or recklessness as a basis for scienter,

it could have done so expressly in the text of the Reform Act.").



                               9704





The Securities and Exchange Commission is uniquely qual-

ified to assess "the proper balance between the need to insure

adequate disclosure and the need to avoid the adverse conse-

quences of setting too low a threshold for civil liability[.]"

TSC Indus., Inc. v. Northway, Inc., 426 U.S. 438, 449 n.10

(1976) (giving deference to the SEC's interpretation of Rule

14a-9). The Commission "often relies on the recklessness

standard in its own law enforcement cases,"17 and argues

forcefully that the Reform Act did not eliminate recklessness

as a basis for liability generally. In the Commission's view,

liability for recklessness is "essential to the effective function-

ing of Section 10(b)," and "necessary to protect investors and

the integrity of the disclosure process."18 The Commission's

amicus brief states:



      Construing the Reform Act's pleading standard pro-

      vision as eliminating recklessness would convert

      what was intended to be a procedural provision into

      a substantive change in the definition of scienter. It

      would, in effect, eliminate recklessness (in private

      actions) from the uniformly accepted definition of

      scienter. Because the substantive law allows liability

      for recklessness, it follows that plaintiffs must be

      allowed to plead that the defendants acted recklessly.

      If plaintiffs can state with particularity facts giving

      rise to a strong inference that defendants acted reck-

      lessly, their complaint is sufficient under the Reform

      Act.



Brief of Amicus SEC at 18-19 (emphases in original). 19 The

_________________________________________________________________

17 Brief of Amicus SEC at 21.

18 Brief of Amicus SEC at 17, 20.

19 See also Richard H. Walker & J. Gordon Seymour, Recent Judicial

and Legislative Developments Affecting the Private Securities Fraud Class

Action, 40 Ariz. L. Rev. 1003, 1027-28 (1998) ("[N]either the Reform Act

nor its legislative history reflects any intention to eliminate recklessness

as a basis of liability. The recklessness standard has long been recognized

by the federal courts and is essential to investor protection.").



                               9705





Commission's rationale is shared by the Third Circuit, which

recently stated: "Retaining recklessness not only is consistent

with the Reform Act's expressly procedural language, but

also promotes the policy objectives of discouraging deliberate

ignorance and preventing defendants from escaping liability

solely because of the difficulty of proving conscious intent to

commit fraud." Advanta, 1999 WL 395997, at *8.



The Senate Report stated that "[t]he Committee does not

adopt a new and untested pleading standard that would gener-

ate additional litigation."20 The pleading standard proposed by

the majority, however, would require plaintiffs to plead

"deliberate or conscious recklessness," a formulation not

found in the text of the statute, in the legislative history, or in

any case heretofore litigated, and rejected by the responsible

administrative agency; it would eliminate recklessness as a

basis for liability, and treat allegations of motive and opportu-

nity to commit fraud as insufficient to allege scienter. It is

"new," "untested," and certain to "generate additional

litigation."



II.



Brody's Complaint



The Reform Act, properly interpreted, permits plaintiffs to

plead a strong inference of scienter by alleging with particu-

larity facts that constitute circumstantial evidence of reckless

or conscious misbehavior, or a motive and opportunity to

defraud. Brody's complaint satisfies this standard by setting

forth, in adequate detail, the factual basis for a strong infer-

ence that Silicon Graphics, Inc. ("SGI" or "the Company")

and its officers knowingly or recklessly misrepresented the

state of the Company's affairs and, as evidenced by the indi-

_________________________________________________________________

20 S. Rep. 104-98, at 15 (1995) (Report of Senate Committee on Bank-

ing, Housing and Urban Affairs), reprinted in  1995 U.S.C.C.A.N. 679,

694.



                               9706





vidual defendants' insider stock sales, had the motive and

opportunity to defraud. Dismissal is not warranted because it

does not "appear[ ] beyond doubt that plaintiff can prove no

set of facts in support of [her] claim which would entitle [her]

to relief," Neubronner v. Milken, 6 F.3d 666, 669 (9th Cir.

1993) (emphasis added, internal quotations omitted), even

under the majority's "deliberate recklessness " standard.



1.



Particularity



Before considering whether they support a "strong

inference" of fraud, the court must assess the particularity of

Brody's allegations. Federal Rule of Civil Procedure 9(b) pro-

vides that "the circumstances constituting fraud or mistake

shall be stated with particularity." Fed. R. Civ. P. 9(b). The

Reform Act modifies this requirement, providing that a secur-

ities fraud complaint shall identify: (1) each statement alleged

to have been misleading; (2) the reason or reasons why the

statement is misleading; and (3) all facts on which that belief

is formed. See 15 U.S.C. S 78u-4(b)(1). Brody satisfies each

requirement.



Brody alleged that during the class period--September 13,

1995 to December 29, 1995--SGI and the individual defen-

dants made material misrepresentations regarding the condi-

tion of the Company in order to inflate the price of its stock

and facilitate profitable insider trading. Brody challenged

eleven allegedly misleading statements made by officers of

SGI,21 described the content of each, and either named the

_________________________________________________________________

21 (1) September 13, 1995: SGI CEO Edward McCracken told Morgan

Stanley that there were "no supply constraints " on the production of an

improved line of graphic design computers called the "Indigo2 Impact

Workstation" ("Indigo2"); (2) September 21, 1995: McCracken

announced at a computer conference that sales growth was "accelerating";

(3) September 22, 1995: McCracken told Morgan Stanley there was "no



                               9707





individuals who made the statements, or identified them with

enough specificity to permit SGI to determine the source.

Thus, Brody has given the defendants adequate notice of the

specific instances of alleged fraud grounding her complaint to

permit them to respond. See 5 Charles Alan Wright & Arthur

R. Miller, Federal Practice and ProcedureS 1298 (2d ed.

1990) ("Perhaps the most basic consideration in making a

_________________________________________________________________

problem with [the Indigo2], nor is there an engineering halt"; (4) Septem-

ber 26, 1995: SGI announced "volume shipments " of the Indigo2; (5)

October 19, 1995: SGI issued a press release announcing 33% revenue

growth, and reporting that the Indigo2 was shipping in volume; (6) Octo-

ber 19, 1995: SGI held a conference call during which McCracken and

other executives told securities analysts and institutional investors SGI had

not met its goal of 40% revenue growth during the first quarter of fiscal

year 1996. SGI executives explained that the reorganization of its sales

force temporarily hurt sales, but the reorganization had been successful.

The executives also attributed the shortcoming to a drop in North Ameri-

can and European orders. SGI assured investors that (a) there were no

manufacturing problems with or supply constraints on the Indigo2; (b)

demand was strong for the workstation, and it was being shipped in vol-

ume; and (c) the revenue target of 40% for Fiscal Year 96 would be

achieved; (7) October 19, 1995: McCracken stated in an interview that

SGI's first quarter growth was "probably less " than the growth the Com-

pany would see during Fiscal Year 1996; (8) November 2, 1995: SGI

executives held a press conference for securities analysts and investors,

stating that (a) SGI would still achieve its goal of 40% revenue growth,

and its second quarter performance should better its first quarter perfor-

mance; (b) the failure to meet growth expectations for the first quarter

resulted from temporary sales force reorganization problems and a tempo-

rary drop in sales; and (c) Indigo2 sales were beating expectations, and the

product was now shipping in volume after some initial problems with the

supply of a key chip component; (9) Early November, 1995: SGI's first

quarter report to shareholders included a letter from McCracken stating

that the Indigo2 "began shipping in volume in September"; (10) December

15, 1995: McCracken and another SGI executive told Dean Witter that (a)

SGI had a strong November; (b) sales force productivity was improving;

(c) European and North American sales were likely to improve; and (d)

the Company would meet its goal of 40% growth for the second quarter;

(11) Mid-December, 1995: McCracken and another SGI executive told

Smith Barney that SGI would meet its goal of 40% growth, notwithstand-

ing sluggish sales in some areas.



                               9708





judgment as to the sufficiency of a pleading is the determina-

tion of how much detail is necessary to give adequate notice

to an adverse party and enable him to prepare a responsive

pleading.").



Brody also adequately pled facts showing why these eleven

statements were false when made, alleging "specific problems

undermining a defendant's optimistic claims[.]" Fecht v.

Price Co., 70 F.3d 1078, 1083 (9th Cir. 1995). The statements

challenged by Brody can be grouped into three categories: (1)

statements assuring investors that there were no problems

with the production and distribution of SGI's improved line

of graphic design computers called the "Indigo2 Impact

Workstation" ("Indigo2"); (2) statements acknowledging

sluggish sales in North America and Europe, but downplaying

their significance; and (3) statements predicting SGI would

meet its goal of 40% growth for Fiscal Year 1996. Brody's

complaint pleads facts that conflict with each of these catego-

ries of statements, alleging that confidential SGI reports

informed officers as early as September 1995 that: (1) SGI

was encountering difficulty securing enough components to

produce Indigo2 workstations in volume; (2) SGI continued

to experience sluggish sales in North America and Europe;

and (3) these problems made it impossible for SGI to meet its

annual or quarterly growth targets for Fiscal Year 1996.



Because Brody's allegations are based on information and

belief,22 she was required to "state with particularity all facts

_________________________________________________________________

22 Brody contends the pleading requirements applicable to allegations

made on information and belief do not apply to her because her allegations

are based on the investigations of her counsel, and therefore on informa-

tion known personally to her. Brody's complaint includes a paragraph

entitled "Basis of Allegations," which states that "Plaintiffs have alleged

the foregoing based upon the investigation of their counsel, which

included a review of SGI's SEC filings, securities analysts reports and

advisories about the Company and discussions with consultants, and

believe that substantial evidentiary support will exist for the allegations

. . . after a reasonable opportunity for discovery. " Brody relies on these

sources precisely because she does not have direct personal knowledge of

the defendants' alleged misconduct. Her complaint is therefore pled on

information and belief.



                               9709





on which that belief is formed." 15 U.S.C. S 78u-4(b)(1). She

must therefore allege facts reflecting "the who, what, when,

where, and how" with respect to the facts underlying her

claim. Advanta, 1999 WL 395887, at *7 (internal quotations

omitted).23 The facts alleged by Brody are of two kinds: (1)

internal SGI reports indicating that the defendants were aware

of problems that made their favorable statements false and

misleading; and (2) allegations of "suspicious " insider trading

by the defendants. There is no dispute that the allegations in

the second category were sufficiently particularized, but the

majority concludes that the allegations in the first category are

"too generic" to meet the Reform Act's pleading require-

ments. Ante, at 8906.



Brody's complaint identified three types of internal status

reports allegedly containing information contrary to the

defendants' public statements: (1) daily reports; (2) monthly

financial reports; and (3) "Stop Ship" reports. The daily and

monthly reports included manufacturing, sales, and financial

data. Monthly reports were broken down into "Flash

Reports," brief reports distributed at the end of the month, and

"Monthly Financial Statements/Packages," more detailed

reports distributed within ten days of the close of the month.

Brody alleged that daily and monthly reports: (1) were pre-

pared by "SGI's financial department" (who ); (2) informed

"SGI's top managers, such as [the individual defendants]" of

production problems with the Indigo2, as well as sluggish

sales in North America and Europe which resulted in SGI's

inability to meet its financial goals (what); (3) were distrib-

uted at specific times during the class period24 (when); (4)

_________________________________________________________________

23 See also Stevelman v. Alias Research Inc., _______ F.3d _______, No. 97-9544,

1999 WL 187646, at *4 (2d Cir. Apr. 5, 1999) ("To state a claim with the

required particularity, a complaint must: (1) specify the statements that the

plaintiff contends were fraudulent, (2) identify the speaker, (3) state where

and when the statements were made, and (4) explain why the statements

were fraudulent." (citations and internal quotations omitted)).

24 Brody alleged that the individual defendants received monthly finan-

cial reports "and/or" Flash Reports "on or about" October 3-4, and 10,

1995, "no later than Nov. 3 or 6 and 10, 1995, " and "no later than Dec.

4 or 5 and 10, 1995."



                               9710





were presented in the form of daily reports, "Flash Reports,"

and "Monthly Financial Statements/Packages" (where); and

(5) were suppressed by the named defendants in an alleged

cover-up, leading to false statements about the Indigo2, North

American and European sales, and the Company's ability to

meet its financial goals (how).



The "Stop Ship" report: (1) was prepared by "the market-

ing, engineering and manufacturing managers" in conjunction

with Indigo2's "Program Director" (who); (2) informed the

named defendants of "serious quality and performance

problems" with Indigo2 due to defects in the computer chip

(what); (3) was distributed to the officers in "mid-Sept. 1995"

(when); (4) was presented in report form (where); and (5) was

suppressed by the named defendants in an alleged cover-up,

leading to false statements about the production and shipping

of Indigo2 (how).



Admittedly, Brody's allegations are not as detailed as they

could have been. The complaint did not identify the specific

person who drafted the reports, nor did it state with exacting

detail the content of the reports; it did not include specific

information about component shortages, volume shortages, or

negative financial news in the internal reports, for example.25

_________________________________________________________________

25 The majority faults Brody for "fail[ing] to state facts relating to the

internal reports, including their contents, who prepared them, which offi-

cers reviewed them and from whom she obtained the information." Ante,

at 8898. This criticism is not justified. As noted, the complaint described

the content of the reports, identified the officers who reviewed them (e.g.,

the named defendants), and who prepared them, albeit by department or

job title (e.g., "SGI's financial department" and "the marketing, engineer-

ing and manufacturing managers" in conjunction with Indigo2's "Program

Director"). Greater detail was not required. See, e.g., Stevelman, 1999 WL

187646, at *6 (strong inference of scienter found despite plaintiff's

"fail[ure] to allege in his Amended Complaint what percentage of their

[stock] holdings the other officers, besides[CEO] Bingham, liquidated in

the period at issue, or how many shares they retained; he also fails to

allege whether all [company] officers sold at the inflated prices, or only

some of them").



                               9711





Such precise detail, however, is neither expected nor required

at the pleading stage of the proceedings:



      [W]e cannot hold plaintiffs to a standard that would

      effectively require them, pre-discovery, to plead evi-

      dence. Rule 9(b) proscribes the pleading of "fraud by

      hindsight," but neither can plaintiffs be expected to

      plead fraud with complete insight.



Shaw v. Digital Equip. Corp., 82 F.3d 1194, 1225 (1st Cir.

1996) (citation omitted).26



Because Brody's complaint sets forth, in adequate detail,

the factual basis for her belief that SGI and its officers com-

mitted fraud, the majority erroneously concludes that the

complaint failed to satisfy the Reform Act's particularity

requirements.

_________________________________________________________________

The Reform Act neither explicitly nor implicitly mandates disclosure in

the complaint itself of the sources of the facts alleged. The majority cites

no authority to the contrary. Although disclosure will be required during

discovery, see Fed. R. Civ. P. 26(a)(1)(A), at that time the district court

can enter an appropriate order to protect informants, etc., see Fed. R. Civ.

P. 26(c); Seattle Times Co. v. Rhinehart, 467 U.S. 20, 34-35 & n.21

(1984). Considering "the possible retaliation that frequently results when

a whistleblower is identified," Management Info. Techs., Inc. v. Alyeska

Pipeline Serv. Co., 151 F.R.D. 478, 481 (D.D.C. 1993), the majority's crit-

icism of Brody's complaint on this ground is unjustified.



26 See also Press, 166 F.3d at 538 (refusing to interpret the Reform Act's

pleading standard in a manner that "would make virtually impossible a

plaintiff's ability to plead scienter in a financial transaction involving a

corporation, institution, bank or the like that did not involve specifically

greedy comments from an authorized corporate individual").



                               9712





2.



"Strong Inference" of Fraud



Brody's complaint alleges two factual bases for inferring

scienter: (1) internal SGI reports indicating the defendants

were aware of problems that made their favorable statements

false and misleading; and (2) "massive" insider sales of SGI

stock by the defendants during a period when the Company's

stock price was peaking.



a.



Internal Reports



Brody alleged that numerous internal reports generated by

SGI revealed financial and production problems not fully dis-

closed to the public until months later. The majority con-

cludes that Brody's allegations are "too generic " to raise a

strong inference of scienter. Ante, at 8906. The internal

reports referred to in Brody's complaint were described in

sufficient detail as to the source, relevant content, and distri-

bution to form the basis for a strong inference that SGI's offi-

cers knew the representations they were making to the public

were false when made. Brody alleged that "SGI's top manag-

ers, such as [the individual defendants]" received "Flash

Reports" and "Monthly Financial Statements/Packages" pre-

pared by "SGI's financial department." These reports, which

were distributed in October, November, and December of

1995,27 allegedly described production problems with the

Indigo2, as well as sluggish sales in North America and

Europe which were inhibiting the Company's ability to meet

its financial goals.28 The complaint alleged that although these

_________________________________________________________________

27 See supra note 24.

28 Paragraph 36 of the complaint is representative:



       36. As a result of the problems with the ASIC chips for use

      in the Indigo2 IMPACT Workstation, as well as weak sales in



                               9713





reports disclosed "weak" sales and "net income and earnings

per share well below forecasted and budgeted levels, " SGI

repeatedly assured investors that it would meet revenue and

growth goals.



Brody also alleged the defendants received a "Stop Ship"

report prepared in "mid-Sept. 1995" by "the marketing, engi-

neering and manufacturing managers" in conjunction with the

Indigo2's "Program Director," which informed the named

defendants of "serious quality and performance problems with

the Indigo2 IMPACT Workstations due to the ASIC chip per-

formance problems as it attempted to assemble and ship the

Indigo2 IMPACT Workstations in volume in Sept. 1995."

The complaint alleged that despite this information,

McCracken told Morgan Stanley on September 13, 1995 that

"there were no supply constraints" with respect to Indigo2,

and on September 22, 1995 confirmed that "there is no prob-

lem with the product, nor is there an engineering halt."



Allegations similar to Brody's have been held sufficient to

preclude dismissal under the "strong inference " standard. In

Serabian v. Amoskeag Bank Shares, Inc., 24 F.3d 357 (1st

Cir. 1994), the plaintiffs claimed officers and directors of a

bank holding company artificially inflated stock prices by

misrepresenting the bank's true financial condition. See id. at

360. The complaint alleged that while the company's public

statements characterized its loan review capabilities as

"strong" and its approach to loan reserves as "conservative,"

internal reports warned directors of problems in the loan

review department and "serious deficiencies" in the bank's

_________________________________________________________________

      North America due to problems with SGI's North American

      direct sales force, weak OEM sales and weaker than expected

      sales in Europe, SGI's results for the month and quarter ended

      Sept. 30, 1995 were significantly below forecasted or budgeted

      levels. Each of the individual defendants received this informa-

      tion by way of the Sept. "Flash" report on or about Oct. 3-4,

      1995, and/or the Sept. Monthly Financial Statement/Package on

      or about Oct. 10, 1995.



                               9714





loan reserves. Id. at 363-64. The allegations were held suffi-

cient:



      [P]laintiffs do more than simply identify manage-

      ment problems or point to statements that put a posi-

      tive spin on the company's circumstances, without

      indicating how or why defendants should have

      known the descriptions were inaccurate. Rather,

      these paragraphs present a contrast between what

      company officials were hearing internally about their

      loan review effectiveness and the adequacy of their

      [loan reserves], and what the company was telling

      the public at the same time.



Id. at 365 (emphasis in original).29 Similarly, Brody's com-

plaint alleges how and why SGI should have known its public

statements about sales growth and Indigo2 production were

false and misleading, and provided the basis for a strong

inference of fraud by contrasting what Company officials

were hearing internally and what they were telling investors

at the same time. See also, e.g., Cosmas v. Hassett, 886 F.2d

8, 12-13 (2d Cir. 1989) (strong inference test met where direc-

tors allegedly knew of import restrictions on Chinese trade

but still predicted a significant part of the company's revenue

would come from exports to China).

_________________________________________________________________

29 The First Circuit, like the Second Circuit, applied a "strong inference"

standard with respect to scienter prior to the Reform Act. See Maldonado

v. Dominguez, 137 F.3d 1, 9 & n.5 (1st Cir. 1998) (citing Greenstone v.

Cambex Corp., 975 F.2d 22, 25 (1st Cir. 1992)). As the First Circuit

recently observed, albeit in dicta, the Reform Act's heightened pleading

requirements do not differ from that circuit's historical standard. See id.

at 9 n.5.



                               9715





b.



Insider Stock Sales



Brody alleged that the six individual defendants engaged in

"massive" insider trading, collectively selling 388,188 shares

of stock and realizing aggregate proceeds of $13,821,053 dur-

ing the fifteen-week class period. The majority determines

that sales by two of the individual defendants "appear some-

what suspicious," ante, at 8905, but holds that the allegations

fail to raise a strong inference of scienter.



"Suspicious" stock sales by corporate insiders are circum-

stantial evidence of intent to defraud. In re Apple Computer

Sec. Litig, 886 F.2d 1109, 1117 (9th Cir. 1989). Insider trad-

ing is suspicious when "dramatically out of line with prior

trading practices at times calculated to maximize personal

benefit from undisclosed inside information." Id. As the

majority indicates, sales during the class period by three

defendants with significant trading histories--McCracken,

Baskett, and Ramsay--did not deviate dramatically from their

prior sales. McCracken sold 60,000 shares during the class

period, but routinely sold comparable blocks of SGI stock in

previous quarters. Baskett and Ramsay sold 30,000 and

20,000 shares respectively during the class period, but both

previously sold larger quantities of SGI stock. If vested stock

options are considered, four of the individual defendants sold

relatively modest portions of the shares they could have sold:

McCracken sold 2.6% of his holdings and options; Baskett

7.7%; Ramsay 4.1%; and Sekimoto 6.9%. These facts weigh

against Brody's claim. See Acito v. IMCERA Group, Inc., 47

F.3d 47, 54 (2d Cir. 1995) (sale by retired director of "less

than 11% of his holdings"); In re Worlds of Wonder Sec.

Litig., 35 F.3d 1407, 1427-28 (9th Cir. 1994) (sale of "only

a minuscule fraction" of stock holdings); Apple Computer,

886 F.2d at 1117 (collective sale of 8% of stock holdings).



                               9716





However, Senior Vice Presidents Kelly and Burgess sold

significant percentages (43.6% and 75.3% respectively) of the

shares they could have sold, if vested options are included. If

vested options are excluded, Kelly and Burgess sold 95% and

99.8% of their holdings respectively. Viewed in the light most

favorable to Brody, either set of data provides support for an

inference of fraud sufficient to preclude dismissal, see

Stevelman v. Alias Research Inc., _______ F.3d _______, No. 97-9544,

1999 WL 187646, at *1, *5-7 (2d Cir. Apr. 5, 1999) (strong

inference of fraud where complaint alleged sale of 40% of

shares by CEO, and "thousands" of shares by two vice presi-

dents); Shaw, 82 F.3d at 1224 (sales of 68% and 20% by two

directors militates against motion to dismiss), 30 especially

considering the allegation that all of the named defendants

sold some stock during the class period, see Friedberg v. Dis-

creet Logic Inc., 959 F. Supp. 42, 51-52 (D. Mass. 1997)

(refusing to dismiss complaint brought under the Reform Act

where two officers sold 33% and 50% of their respective

stock holdings, and each of the named defendants sold some

stock).31

_________________________________________________________________

30 Cf. Advanta, 1999 WL 395997, at *14-15 (upholding dismissal of

complaint where not all defendants sold stock, and those who did sold

"only small percentages of their holdings").

31 Cf. Advanta, 1999 WL 395997, at *14 ("Here, three of the individual

defendants sold no stock at all during the class period, raising doubt

whether the sales were motivated by an intent to profit from inflated stock

prices before the upcoming losses were reported."); Stevelman, 1999 WL

187646, at *6 ("[W]e have suggested that scienter may not be inferred

`strongly' when the alleged fraud is alleged to have benefitted only a sin-

gle defendant in a corporate entity."); San Leandro Emergency Med.

Group Profit Sharing Plan v. Philip Morris Cos., Inc., 75 F.3d 801, 814

(2d Cir. 1996) ("In the context of this case, we conclude that the sale of

stock by one company executive does not give rise to a strong inference

of the company's fraudulent intent; the fact that other defendants did not

sell their shares during the relevant class period sufficiently undermines

plaintiffs' claim regarding motive."); Acito , 47 F.3d at 54 ("The fact that

the other defendants did not sell their shares during the relevant class

period undermines plaintiffs' claim that defendants delayed notifying the

public so that they could sell their stock at a huge profit." (citation and

quotations omitted)).



                               9717





The majority concedes that the sales by Burgess of more

than a quarter-million shares valued at $8 million appear

"extremely significant for purposes of Brody's class action,"

ante, at 8905, but nonetheless concludes that the allegations

were insufficient:



      Brody overlooks crucial facts pertaining to Burgess's

      sales. Brody states that "Burgess had never before

      sold any of his SGI stock"; however, she omits men-

      tion of the fact that SGI acquired his Toronto com-

      pany, Alias, Inc., in June 1995, and that he was

      legally forbidden to trade his new SGI stock until the

      second quarter of 1995, which embraced the period

      in which his sales occurred. Nor does Brody mention

      that Burgess remained in Toronto, in charge of Alias,

      Inc., without any day-to-day contact with SGI's offi-

      cers or involvement in its operations. Moreover,

      Burgess -- unlike Kelly -- did not make any of the

      allegedly misleading statements. Under these cir-

      cumstances, Burgess's stock sales do not give rise to

      a strong inference of fraudulent intent.



Ante, at 8905-06. While benign explanations for insider stock

sales, if unrebutted,32 are properly considered on a motion for

summary judgment, see, e.g., Provenz v. Miller, 102 F.3d

_________________________________________________________________

32 The "crucial facts" upon which the majority relies conflict with the

allegations in the complaint. For example, the majority claims that Bur-

gess was "without any day-to-day contact with SGI's officers or involve-

ment in its operations," ante, at 8905, but the complaint alleges that

Burgess was "a Senior Vice President of the Company in charge of soft-

ware development including the software used in the Indigo2 IMPACT

workstation gate arrays. Because of defendant Burgess' position with the

Company, he knew of the adverse non-public information about its busi-

ness, finances, products, markets and present and future business prospects

via access to internal corporate documents (including the Company's

operating plans, budgets and forecasts and reports of actual operations

compared thereto), conversations and connections with other corporate

officers and employees, attendance at management meetings and via

reports and other information provided to him in connection therewith."



                               9718





1478, 1491 (9th Cir. 1996), review under Rule 12(b)(6) is

confined to the allegations of the complaint, which must be

accepted as true, see, e.g., Rubinstein v. Collins, 20 F.3d 160,

169 n.38 (5th Cir. 1994) (refusing to look beyond the four

corners of the complaint when reviewing a motion to dismiss

even though defendants claimed that the alleged insider stock

sales "were innocuous because they were made in response to

tax considerations").33



Considering the allegations regarding insider sales and the

allegations regarding internal corporate memoranda together,

Brody successfully surmounted the Reform Act's pleading

hurdle. As the Supreme Court has noted, "[I]ndividual pieces

of evidence, insufficient in themselves to prove a point, may

in cumulation prove it. The sum of an evidentiary presentation

may well be greater than its constituent parts." Bourjaily v.

United States, 483 U.S. 171, 179-80 (1987) (examining the

"simple facts of evidentiary life"). The allegations regarding

the internal reports, if true, tend to show that the defendants

knowingly misrepresented SGI's ability to meet its growth

targets, and knowingly or recklessly misrepresented the Com-

pany's internal affairs, particularly with respect to the produc-

tion and distribution of Indigo2 workstations. Coupled with

the allegations of suspicious stock sales by Burgess and Kelly

and across-the-board stock sales by all the individual defen-

dants, plaintiffs' allegations are sufficient to raise a "strong

inference" of fraud. Because it does not "appear[ ] beyond

doubt that plaintiff can prove no set of facts in support of

[her] claim which would entitle [her] to relief," Neubronner,

6 F.3d at 669 (emphasis added, internal quotations omitted),

dismissal was unwarranted.

_________________________________________________________________

33 The majority also relies on the fact that the defendants "[c]ollectively"

retained a large percentage of their stock holdings. Ante, at 8904. How-

ever, "an insider may not always trade all his shares in the company for

which he possesses the inside information; the trader may hold on to a

portion of his shares to hedge against the unforeseen or to obscure the

insider trading from the SEC." Worlds of Wonder, 35 F.3d at 1427.



                               9719


Source: www.ce9.uscourts.gov website