Rosenblatt

MEMORANDUM *

Richard Rosenblatt (“Rosenblatt”) appeals the district court’s denial of his motion to remand for lack of diversity jurisdiction his claims against Ernst & Young International, Ltd. (“EYI”), Ernst & Young, LLP (“EY-LLP”), and EY-LLP partner, James Pope (“Pope”). We have jurisdiction over this timely appeal under 28 U.S.C. § 1291 and, for the reasons set forth below, we affirm in part, reverse in part, and remand for further proceedings.

I The District Court Properly Ignored EY-LLP and Pope In Determining the Existence of Diversity Jurisdiction Because They Were “Sham Defendants” Against Whom All Causes of Action Were Time-Barred

EY-LLP and Pope were properly ignored for purposes of diversity jurisdiction because Rosenblatt’s claims against *732 them were barred under the applicable statutes of limitations. See Ritchey v. Upjohn Drug Co., 139 F.3d 1313, 1320 (9th Cir.1998) (holding that parties against whom all claims were time-barred were sham defendants whose citizenship should be ignored for diversity purposes). In so holding, we refuse to apply Rosenblatt’s “separate accrual” theory under which his losses from 1996 and 1998 2 would be deemed separate from…