In which states are the creditors of a bankrupt company able to sue the company's audit firm for ordinary negligence when these creditors were not referred to by name and there was no mention $($implicit or explicit$)$ of creditors as potential users of the audit agreement?

Question $27$ options:

Rosenblum $($Foreseeable User$)$ states

Restatement $($Foreseen User$)$ states

Ultramares $($Privity or Known User$)$ states

Rosenblum and Restatement of Tort States