UNITED STATES DISTRICT COURT 

DISTRICT OF NEW HAMPSHIRE 

UNITED STATES SECURITIES AND 

EXCHANGE COMMISSION 

 Plaintiff, 

 v. 

JERRY A. SHANAHAN, 

 Defendant. 

 Civ. No. 01:07-00039-SM 

 

 SECURITIES AND EXCHANGE COMMISSION’S OBJECTIONS TO 

DEFENDANT JERRY SHANAHAN’S EXHIBIT LIST 

The United States Securities and Exchange Commission (“SEC”) submits the 

following objections to Defendant Shanahan’s exhibit list for the jury trial in this matter. 

(Attached hereto.) 

 Submitted this 7th day of January, 2013. 

s/Nancy J. Gegenheimer 

Leslie J. Hughes (Colo. 15043) 

Nancy Gegenheimer (Colo. 8981) 

Securities and Exchange Commission 

1801 California Street, Suite 1500 

Denver, CO 80202 

(303) 844-1000 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 1 of 10
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CERTIFICATE OF SERVICE 

 I certify that on January 7, 2013, I sent a true copy of the foregoing by 

electronically mailing it to the following persons: 

Andrew Good agood@goodcormier.com (Counsel for Shanahan) 

 s/ Nicole L. Nesvig 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 2 of 10
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Exhibit 

No. 

Date Subject Objection 

1 7/6/2001- Tech Data No Objection 

2 7/10/2001-

7/11/2001 

revised Tech Data-Enterasys 

contract 

No Objection 

3 7/12/2001-

9/6/2011 

Tech Data Recommended Buy No Objection 

4 7/12/2001- Tech Data Recommended Buy No Objection 

5 7/25/2001 RE: Canada Tech Data is here for 

1 mil...!!!- Champagne anyone 

No Objection 

6 8/7/2001 Tech Data Contract Status No Objection 

7 8/17/2001 Tech Data No Objection 

8 8/23/2001 Tech Data Canada deal terms No Objection 

9 8/24/2001 TD/extra points No Objection 

10 8/24/2001 Revised Deal for TD Canada from 

Weaver to Shanahan 

No Objection 

11 8/27/2001 Ingram and Tech Data No Objection 

12 8/29/2001 Tech Data Canada deal terms No Objection 

13 8/29/2001 Tech Data Letter No Objection 

14 8/29/2001 Confirmation No Objection 

15 8/30/2001 Tech Data No Objection 

16 11/27/2006 Benard's Testimony - Cross 

Examination 

Hearsay 

17 9/4/2001 FW: TD Canada PO Terms No Objection 

18 9/4/2001 WW Revenue Tracking Q3FY02 Hearsay, relevance 

19 9/5/2001 *Preliminary* Q2 Channels 

Returns Reserves Est. 

No Objection 

20 9/6/2001 Guth REVISED Pre. Q2 Channels 

Returns 

No Objection 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 3 of 10
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21 9/13/2001 (Attn: Elaine Marks) Final Q2 

Channels Return Reserves File 

No Objection 

22 9/2001 "Q202 Channel Reserves" KPMG 

workpaper for 9/2001 

No Objection 

23 9/10/2001-

9/17/2001 

Channel Agreements No Objection 

24 9/25/2001 Benard email chain RE: Q3 start Relevance 

25 10/16/2001 SEC Form 10Q for quarter ending 

September 1, 2001 

No Objection 

26 8/22/2001 Paul Irrelevant, Immaterial 

27 10/22/2001 RE: 90 day terms -Tech Data 

Recommended Buy- return request 

No Objection 

28 9/15/2004 Fiallo Plea Agreement Irrelevant, Immaterial 403 

29 11/15/2006 Fiallo's Testimony Irrelevant, Immaterial 403 

30 11/16/2006 Fiallo's Testimony - Direct 

Examination 

Irrelevant, Immaterial 403 

31 11/16/2006 Fiallo's Testimony - Cross 

Examination 

Irrelevant, Immaterial 403 

32 11/17/2006 Fiallo's Testimony Irrelevant, Immaterial 403 

33 12/13/2011 Shanahan's Declaration No Objection 

34 2003 Shanahan's Curriculum Vitae Irrelevant, Immaterial 

35 5/30/2005 Shanahan's University of Cork 

academic transcript 

Irrelevant, Immaterial 

36 10/12/2006 University of Limerick's record 

custodian's certificate w exhibits 

Irrelevant, Immaterial, Hearsay 

37 2/14/2011 Shanahan's Responses to SEC Ints 

and Reqs for Admission 

No Objection 

38 7/26/2001 Revised TD Proposal No Objection 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 4 of 10
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39 8/24/2001 forecast No Objection 

40 8/27/2001 Forecast Build No Objection 

41 8/27/2001 Forecast for Final Week No Objection 

42 8/21/2001 8/16 RVP Pipeline Summary's 

[sic] 

No Objection 

43 8/30/2001 8/30 RVP Pipeline Summary Irrelevant 

44 10/4/2001 10/04 RVP Pipeline Summary Irrelevant 

45 8/10/2001 FW: Enterasys meeting with 

Hubert 

Irrelevant, Immaterial 

46 Through 

8/30/2001 

Tech Data Revenue Booking 

spreadsheets 

No Objection 

47 9/3/2001 Preliminary Q3 Forecast for 

Canada 

Irrelevant 

48 9/18/2001 4 qtr plan - rev 2.0 Irrelevant 

49 9/20/2001 Factors affecting Quarter Irrelevant, Immaterial 

50 11/19/2001 Canada Tech Data contract No Objection 

51 11/26/2001-

11/27/2001 

TD Recommended Inventory 

Return 

No Objection 

52 11/29/2001 TD Recommended Inventory 

Return 

No Objection 

53 2/5/2002 Enterasys Discloses Accounting 

Issues, Delays Earnings 

No Objection 

54 11/29/2006 Boyer's Testimony Hearsay 

55 11/30/2006 Boyer's Testimony Hearsay 

 12/1/2006 Boyer's Testimony - Morning 

Session 

Hearsay 

 12/1/2006 Boyer's Testimony - Afternoon 

Session 

Hearsay 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 5 of 10
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56 9/2001 KPMG SAB 101 Revenue TestWork No Objection 

57 10/14/2011 Deposition of Steven Henning Hearsay, Cumulative 

58 2/12/2002 FW: TD $3M stocking Order 

Terms Levenson 

No Objection 

59 2/12/2002 TD $3M stocking Order Terms 

Weaver 

No Objection 

60 2/14/2002 Tech Data Holding Fee No Objection 

61 3/15/2002 Draft Revenue Recognition 

Reminder 

No Objection 

62 4/12/2002 Draft Revenue Recognition 

Reminder with attachment 

No Objection 

63 5/2/2002 Tech Data Audit Response No Objection 

64 11/28/2006 Levenson's Testimony Hearsay 

65 7/21/2011 Expert Report of J. Allan 

Kosowsky 

Hearsay 

66 07/00/1999 Basic Order Agreement between 

Accton and Cabletron 

No Objection 

67 Enterasys-Accton Sales 

Transaction Records for Fiscal 

Year 2001 and Transition Year 

2001 

No Objection 

68 4/4/2001 FW: Meetings with Accton and 

Flextronics 

No Objection 

69 5/1/2001-

5/7/2001 

Accton Agenda Irrelevant, Immaterial 

70 7/2/2001-

7/3/2001 

RE: Accton Meeting No Objection 

71 5/22/2001-

5/23/2001 

RE: Accton No Objection 

72 7/2/2001-

7/3/2001 

RE: Accton Meeting No Objection 

73 5/21/2001 Accton Partnership 5-21.ppt No Objection 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 6 of 10
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74 5/31/2001 FW: Accton quote and supporting 

documents 

No Objection 

75 6/1/2001 RE: Accton quote for Aprisma 

products 

No Objection 

76 6/1/2001 Accton Packing Slip for Purchase 

of Spectrum Software from 

Aprisma 

No Objection 

77 4/30/2002 Revenue Action Log No Objection 

78 7/10/2001 Enterasys-Accton Enterprise AP 

Cooperation Opportunities 

Meeting Minutes & Action Items 

No Objection 

79 7/11/2001 Accton No Objection 

80 7/17/2001 Accton Proposal v1.0 7-17-01.doc No Objection 

81 7/24/2001 Re: Regarding the PO 

#C10600002 

No Objection 

82 8/7/2001-

8/8/2001 

RE: AP AR SWAP No Objection 

83 7/13/2001-

8/9/2001 

RE: Visit? No Objection 

84 7/13/2001-

7/18/2001 

RE: Visit? No Objection 

85 7/13/2001-

8/9/2001 

RE: Visit? No Objection 

86 8/7/2001-

8/9/2001 

Accton AR No Objection 

87 8/18/2001 cash collections No Objection 

88 8/21/2001 Aprisma payment No Objection 

89 8/27/2001 RE: Accton No Objection 

90 8/27/2001 $500,000 offset No Objection 

91 8/27/2001-

8/28/2001 

FW: $500,000 offset No Objection 

92 8/27/2001-

8/28/2001 

FW: $500,000 offset No Objection 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 7 of 10
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93 8/27/2001-

8/28/2001 

RE: FW: $500,000 offset No Objection 

94 8/27/2001-

8/31/2001 

RE: FW: $500,000 offset No Objection 

95 8/31/2001 FW: FW: $500,000 offset No Objection 

96 8/31/2001 Enterasys Invoice to Accton No Objection 

97 8/28/2001-

9/4/2001 

FW: $500,000 off No Objection 

98 9/5/2001 RE: Aprisma No Objection 

99 9/6/2001-

9/7/2001 

FW: Accton No Objection 

100 8/28/2001 FW: FW: $500,000 offset No Objection 

101 6/12/2002 Accton $500K Payment No Objection 

102 10/23/2001 Accton $500K Wire Payment to 

Enterasys 

No Objection 

103 SEC Form 10-Q for Quarter Ended 

June 2, 2001 

No Objection 

104 6/1/2001 RE: Accton quote for Aprisma 

products 

No Objection 

105 6/1/2001 Accton Purchase Order faxed to 

Aprisma 

No Objection 

106 6/1/2001 Fax Cover Sheet to Aprisma 

enclosing Acction Purchase Order 

No Objection 

107 6/2/2001 FW: 010602 Aprisma 2PM 

Backlog 

No Objection 

108 6/2/2001-

6/3/2001 

RE: Accton quote for Aprisma 

products 

No Objection 

109 7/2/2001-

7/3/2001 

RE: Accton Meeting No Objection 

110 7/10/2001-

7/13/2001 

RE: Visit? No Objection 

111 9/10/2001 RE: Accton No Objection 

112 8/28/2001- FW: RE: FW: $500,000 offset No Objection 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 8 of 10
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9/10/2001 

113 9/14/2000 Enterasys Executive VP Position 

Offer 

No Objection 

114 4/13/2001-

7/19/2001 

COO Compensation No Objection 

115 2/2/2001-

2/6/2001 

Thanks Accredity witness before 

impeachment, Immaterial, 

Irrelevant, Prejudicial and 

Inflammatory 

116 4/9/2001 Bonus No Objection 

117 4/23/2001 COO Slide Relevant, Immaterial 

118 5/22/2001-

6/14/2001 

EOQ Agreement Relevant, Immaterial 

119 7/1/2001 Sales Presentation -Final Draft Relevant, Immaterial 

120 7/19/2001 Q1 Executive Bonuses No Objection 

121 7/19/2001 Your Q1 Bonus No Objection 

122 8/7/2001 RE: Gift Relevant, Immaterial, Rule 608 

123 8/14/2001 COO Ops Metric 8/15/01 No Objection 

124 8/28/2001 Exec Metrics No Objection 

125 8/24/2001 Proposed template Irrelevant, Immaterial 

126 8/29/2001 Daily Financial Report No Objection 

127 8/29/2001 Saturday con calls No Objection 

128 8/29/2001 8-29-01 NEWEST C1 CASE Irrelevant, Immaterial 

129 9/4/2001 Quarter End Metric Reporting No Objection 

130 9/12/2001 International Investment Open 

Items 

Irrelevant, Immaterial 

131 10/1/2001 On Behalf of Beth Richardson Irrelevant, Immaterial 

132 10/1/2001 Q2 Executive Team Bonuses No Objection 

133 7/17/2001 Email from Morrison to Gagalis 

Re Org Chart 

No Objection 

134 3/1/2002 Organization Chart No Objection 

135 8/1/2001 Fiallo loan satisfaction Irrelevant, Immaterial 

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 9 of 10
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136 9/6/2001 Self Review Irrelevant, Immaterial 

137 4/13/2004 Re: In re Grand Jury Proceeding Irrelevant, Immaterial, Rule 403 

138 4/13/2004 Re: In re Grand Jury Proceeding Irrelevant, Immaterial, Rule 403 

139 8/24/2004 Re: In re Grand Jury Proceeding Irrelevant, Immaterial, Rule 403 

140 2/12/2012 Declaration of Joe Guth Hearsay 

141 2/12/2012 Supplemental Declaration of Guth Hearsay 

   

Case 1:07-cv-00039-SM Document 349 Filed 01/07/13 Page 10 of 10