In re LeapFrog Enterprise, Inc. Securities Litigation

*991 ORDER GRANTING DEFENDANTS’ MOTION TO DISMISS

I. INTRODUCTION

Plaintiffs have filed a class action against LeapFrog Enterprises Inc., and two of its officers, John Barbour (“Barbour”) and Raymond L. Arthur (“Arthur”), for violations of federal securities laws. Defendants’ motion to dismiss Plaintiffs’ First Amended Consolidated Class Action Complaint (“FAC”) focuses on the alleged *992 ly false and misleading statements about LeapFrog’s inventory, the. roll out of LeapTV, LeapFrog’s financial guidance, and accounting. For the reasons stated below, the Court GRANTS Defendants’ motion to dismiss.

II. REQUESTS FOR JUDICIAL NOTICE

A. Defendants’ Request

Defendants ask the Court to take judicial notice over nine categories of documents or to consider them under the doctrine of incorporation by reference: .(1) LeapFrog’s press releases filed with the SEC as attachments to Forms 8-K (Exs. 1, 4, 8, 14, 16); (2) LeapFrog’s earnings and conference call transcripts (Exs. 2, 5, 7, 9, 11, 12, 15); (8) LeapFrog’s Forms 10-Q filed with the SEC (Exs. 13, 17); (4) LeapFrog’s Forms 10-K filed with the SEC (Exs. 3, 19); (5) LeapFrog’s Forms DEF 14A filed with'the SEC (Exs. 20, 21); (6)…