Prakash

1 2 3 UNITED STATES DISTRICT COURT 4 NORTHERN DISTRICT OF CALIFORNIA 5 SAN JOSE DIVISION 6 7 SECURITIES AND EXCHANGE Case No. 23-cv-03300-BLF

COMMISSION,

8 Plaintiff, ORDER DENYING MOTION TO 9 DISMISS v. 10 [Re: ECF No. 21]

VIDUL PRAKASH,

11 Defendant. 12 13 Before the Court is Defendant Vidul Prakash motion to dismiss Plaintiff Security and 14 Exchange Commission’s (“SEC”) Complaint. ECF No. 21 (“Mot.”). The SEC opposes the 15 motion. ECF No. 26 (“Opp.”). Plaintiff filed a reply. ECF No. 27 (“Reply”). The Court held a 16 hearing on January 25, 2024. ECF No. 37. 17 For the reasons below, the Court DENIES the motion to dismiss. 18 I. BACKGROUND 19 A. The Product Defect 20 From March 2019 to November 2021, Prakash served as the Chief Financial Officer 21 (“CFO”) of View, Inc., a “smart” window company headquartered in Milpitas, California. ECF 22 No. 1 (“Compl.”) ¶¶ 1–4, 17. View’s windows have panes that adjust in response to the sun by 23 tinting from clear to…