In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

to foreclosure for mortgagors who are in default before initiating foreclosure proceedings pursuant to the National Housing Act, specifically 12 U.S.C. § 1701-x(c)(5) (effective July 30, 2008), and pursuant to regulations promulgated by the Department of Housing and Urban Development. The Walkers contend that they were never offered counseling services or any other loss-mitigation services before the foreclosure sale. Although the record does not contain evidence indicating that the Walkers were provided counseling or other loss-mitigation services before foreclosure, this court has determined that any alleged failure to comply with loss-mitigation procedures does not constitute a valid defense to an ejectment action following a nonjudicial foreclosure. See Coleman, 104 So.3d at 206 (<HOLDING>). Thus, the alleged failure to exhaust all 
 Holding statements: (A) holding that a department of defense report was inadmissible (B) holding that because the department of revenue is subordinate to the board of tax review in the decision making process the department is not an adversely affected or aggrieved party having standing to petition for judicial review of the boards order reversing a decision of the department (C) holding that a failure to comply with the foreclosure statutes invalidates a foreclosure sale (D) holding that in the absence of a statute or controlling authority from our supreme court to the contrary we conclude that the failure of a foreclosing entity to comply with department of housing and urban development or department of veterans affairs lossmitigation requirements may not be raised as a defense to an ejectment action following a nonjudicial foreclosure (E) holding nonparty department of mental health had standing to appeal commitment order regarding person found not guilty by reason of insanity because department had direct interest that was affected by commitment order and because employees of the department conceivably could be held in contempt of court for failing to comply with the order
holding that a department of defense report was inadmissible

the Bond offering because they underwrote the transaction and sold the Bonds to investors, either directly or through their brokers. Indeed, given the role of underwriters generally, Baird, Jones, and Stern “had a duty to make an to speak, they knew investors might rely on the statements made. The law firms’ duty, however, must also be considered in light of the services they were retained to perform. Because Kutak and Stinson were not hired to opine on the feasibility of the Event Center, they cannot have been held to a duty to investigate or determine whether the financial projections were realistic unless these firms otherwise became involved in the making, preparing, or drafting of those projections. See N.Y. City Emps.’ Ret. Sys. v. Berry, 616 F.Supp.2d 987, 994 (N.D.Cal.2009) (<HOLDING>). Similarly, to the extent the law firms 
 Holding statements: (A) holding that nothing in booker or elsewhere requires the district court to state on the record that it has explicitly considered each of the  3553a factors or to discuss each of the  3553a factors (B) holding that substantial participation requires particular facts relating to each djefendants specific role in the preparation of each of the allegedly misleading statements (C) recognizing that questions of changed conditions and the amount of child support must be resolved on the particular facts of each case (D) holding that district court must conduct individualized assessment based on particular facts of each case (E) holding that the issue of waiver requires an analysis of the specific facts in each case
holding that nothing in booker or elsewhere requires the district court to state on the record that it has explicitly considered each of the  3553a factors or to discuss each of the  3553a factors

934 F.2d 1151 (10th Cir.1991), the authority relied upon in the previous order, subject matter jurisdiction depended upon the discretionary function exception to the FTCA which is codified at 28 U.S.C. § 2680(a). In this matter, jurisdiction depends upon the Feres doctrine, a judicially created exception to the FTCA’s waiver of sovereign immunity. Therefore, it would be improper for the court to treat the government’s motion as one for summary judgment because jurisdiction is not dependent upon the FTCA; it is dependent upon whether Feres applies. See, e.g., Holt v. United States, 46 F.3d 1000, 1003 (10th Cir.1995) (stating conversion was improper because resolution of the jurisdictional issue did not depend on the FTCA); Atkinson v. United States, 825 F.2d 202, 204 n. 2 (9th Cir.1987) (<HOLDING>). For this reason, the court disposes of the 
 Holding statements: (A) holding a decision denying a motion to dismiss an action for lack of personal and subject matter jurisdiction is not appealable (B) recognizing proper disposition when feres applies is to dismiss for lack of subject matter jurisdiction not grant summary judgment (C) holding that the grant of subject matter jurisdiction in  502e1 is exclusive (D) holding that a motion to dismiss or for summary judgment precluded default judgment (E) holding that trial court may not grant summary judgment by default  when the movants summary judgment proof is legally insufficient

holding a decision denying a motion to dismiss an action for lack of personal and subject matter jurisdiction is not appealable