Prakash

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION 6 SECURITIES AND EXCHANGE Case No. 23-cv-03300-BLF

COMMISSION,

8 Plaintiff, ORDER DENYING MOTION TO DISMISS v. [Re: ECF No. 21]

VIDUL PRAKASH,

11 Defendant. 12 Before the Court is Defendant Vidul Prakash motion to dismiss Plaintiff Security and Exchange Commission’s (“SEC”) Complaint. ECF No. 21 (“Mot.”). The SEC opposes the motion. ECF No. 26 (“Opp.”). Plaintiff filed a reply. ECF No. 27 (“Reply”). The Court held a hearing on January 25, 2024. ECF No. 37. For the reasons below, the Court DENIES the motion to dismiss. I. BACKGROUND A. The Product Defect From March 2019 to November 2021, Prakash served as the Chief Financial Officer (“CFO”) of View, Inc., a “smart” window company headquartered in Milpitas, California. ECF No. 1 (“Compl.”) ¶¶ 1–4, 17. View’s windows have panes that adjust in response to the sun by tinting from clear to…