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FIFTH CLAIM FOR RELIEF <br /> 17 . Defendants hereby incorporate the admissions and <br /> denials set forth above in response to the allegations of <br /> paragraphs 1 through 7. <br /> 18 . These Defendants are without sufficient knowledge <br /> to admit or deny the allegations contained in paragraph 18 and <br /> therefore deny same <br /> 19. Denied. <br /> SIXTH CLAIM FOR RELIEF <br /> 20. Defendants hereby incorporate the admissions and <br /> denials set forth above in response to the allegations of <br /> paragraphs 1 through 7. <br /> 21. Denied. <br /> SEVENTH CLAIM FOR RELIEF <br /> 22 . Defendants hereby incorporate the admissions and <br /> denials set forth above in response to the allegations of <br /> paragraphs 1 through 7. <br /> p 23 . Deny the allegations of paragraphs 23 and <br /> specifically allege that the corporate reorganization referred <br /> to in paragraph 23 of Plaintiffs' Complaint involves stock and <br /> not assets. <br /> 24 . Denied. <br /> 25. Denied. <br /> EIGHTH CLAIM FOR RELIEF <br /> 26. Defendants hereby incorporate the admissions and <br /> denials set forth above in response to the allegations of <br /> paragraphs 1 through 7 and paragraphs 23 through 25. <br /> 27. Denied. <br /> 28. Denied. <br /> AFFIRMATIVE DEFENSES <br /> 1. Plaintiffs' Complaint fails to state a claim upon <br /> which relief can be granted. <br /> -3- <br />