Seong Gi-hun graduated from ABC College in Spring of 2021. In June of 2021 through July 2031, Seong worked with many high-end clients, mid-size businesses and small venture capitalists' pet projects. Seong was proud of their breadth and scope of skills, quality control and demonstrated above average aptitude for complicated business accounting conundrums while still being able to manage the small details inherent in bookkeeping. After a decade, Seong wanted something bigger and better, so they created Squid Juegos Accounting, PLLC. Seong recruited from their old employer, seasoned accountants and in-house counsels to create an intellectually superior organization of business professionals providing services. Squid Juegos was responsible for Pandora Seafood Inc.'s accounting in their headquarters in Newark, New Jersey. Pandora had questionable operations and processes: their expenses and billable time were not recorded in real-time, resulting in money slipping through the cracks. Expense tracking especially proved problematic because Pandora was trying to record entries from a variety of payment methods, including by wires, bit coin, credit card or cash. So although costs are tracked, Pandora's business incorrectly labels making the determination of either soft/indirect costs or hard/direct costs, difficult and knotty. Nevertheless, Seong was attracted to the idea of Pandora Seafood Inc. referring other work, so they rolled up their sleeves bought a couple licenses of Good4u Fish software and created a maritime team to solely manage that account. After a few months, the books demonstrate activity that couldbe violations of Racketeer Influenced and Corrupt Organizations ("RICO")Act. Seong brings it up with Pandora but the evidence is quickly dismissed and Seong is asked to manage accounting for the fish trade sector in Anchorage, Alaska. Recognizing how cut throat the accounting industry can be, Seong lets go his entire workforce and become a metrosexual-Alaskan-bushperson. After a few years of endless months of 24/7 sunshine, the weather, the salmon, and the moose - and rumors of murder, racketeering, and embezzlement Seong has had it and Squid Accounting fires Pandora as a client. Words gets around that Seong is a "good boy" who can't be trusted, and he loses all its clients. A year later, Good4u Fish announces a glaring error in their algorithms and refund all purchases of the software. Seong is mad! Seong wants to sue Pandora. Seong also wants to sue Good4u Fish. 

Before going into the court clerk's office to file a complaint, what should Seong do with those two predicted defendants?

What causes of actions would they list in the Legal Complaint by the plaintiff? What defenses would the defendants raise in their Legal Answers?