MEMORANDUM ORDER Plaintiff, the Federal Deposit Insurance Corporation (“FDIC”), as receiver for both Citizens National Bank (“CNB”) and Strategic Capital Bank (“SCB,” and together with CNB, the “Banks”), brings this action pursuant to the Securities Act of 1933 (the “1933 Act”), 15 U.S.C. §77a et seq., against Credit Suisse First Boston Mortgage Securities Corp. (“Credit Suisse Mortgage”), Credit Suisse Management LLC (“Credit Suisse Management”), Credit Suisse Securities (USA) LLC (“Credit Suisse Securities”), Deutsche Bank Securities Inc. (“DBS”), HSBC Securities (USA) Inc. (“HSBC”), RBS Securities Inc. (“RBS”), and UBS Securities LLC (“UBS”) (collectively, “Defendants”), in connection with the issuance of certain certificates backed by collateral pools of residential mortgage loans. The Court has jurisdiction of this action pursuant to 28 U.S.C. §1331. Defendants now move, pursuant to Federal Rule of Civil Procedure 12(b)(6), to dismiss Plaintiff’s Second Amended Complaint. (Docket Entry No. 172.) The Court has considered carefully the parties’ submissions. For the reasons stated below, Defendants’ motion is denied. BACKGROUND The Court presumes familiarity with the history of this dispute and the facts as detailed in the Court’s March 24, 2015, Opinion and Order. (Docket Entry No. 135.) The following summary of facts is drawn from the Second Amended Complaint (“SAC,” Docket Entry No. 166), the documents incorporated by reference therein, and other documents of which the Court may properly take judicial notice. Between September 2007 and March 2008, Plaintiff’s predecessors, CNB and SCB, purchased ten residential mortgage backed securities (“RMBS”) certificates (“Certificates”) that were either issued or underwritten by Defendants. Defendant Credit Suisse Management did not itself underwrite or issue any Certificates; rather, “through stock ownership, agency, or otherwise” Credit Suisse Management controlled Credit Suisse Mortgage, which issued two of the Certificates. (SAC
4, 7, 137.) The Certificates were backed by mortgage loans originated by IndyMac Bank F.S.B. (“IndyMac”), American Home Mortgage (“AHM”), GMAC Mortgage Corporation (“GMAC”), and Wachovia Mortgage Corporation (“Wachovia”), among others. (Id. at Schedules 1-3, 5, 7, 10-12 Item 28(a).) Plaintiff alleges that Defendants made untrue statements or omitted material facts about these mortgage loans in each Certificate’s prospectus supplement. (SAC
