2. DENNY v. BARBER, 576 F.2d 465 (2d Cir.1978), was a case remarkably similar to Denny v. Carey. Both were brought by the same plaintiff, represented by the same counsel, and the same public accounting firm was one of the defendants in each case. The complaint alleged, inter alia, that defendants fraudulently had concealed defendant Chase Manhattan Corporation’s true financial picture by not revealing that the corporation had made “risky and speculative” investments without providing adequate reserves for losses and had delayed in writing off uncollectible loans. The court held that Rule 9

(b) had not been satisfied: