The following e-filed documents, listed by NYSCEF document number (Motion 004) 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 158, 159, 162, 163, 164, 165, 166, 167, 168, 169 were read on this motion to/for DISCOVERY. DECISION ORDER ON MOTION Upon the foregoing documents, it is ORDERED that Buyer Defendants shall provide to all parties, by close of business on February 25, 2020, copies of the Due Diligence Report, redacted pursuant to the directives of this memorandum decision; and it is further ORDERED that the Buyer Defendants shall provide redacted and unredacted copies of the Due Diligence Report to the Court by February 25, 2020; to the extent that the Court requires alterations to the redactions, it will advise the parties of such; and it is further ORDERED that the plaintiffs shall serve a copy of this order, along with notice of entry, on all parties within 3 days of entry. NON-FINAL DISPOSITION Plaintiffs move, pursuant to CPLR 3124, to compel defendants 207-217 West Portfolio Owner LLC and GFB Management (Buyer Defendants) to produce a “due-diligence” email with attached “due diligence report”1 (together, Due Diligence Report) Buyer Defendants oppose the motion on the basis that the Due Diligence Report is privileged, and has not been waived.2 BACKGROUND This is a rental overcharge action, stemming from allegations that defendants failed to honor their obligations stemming from their receipt of J-51 tax benefits. The Buyer Defendants bought the subject property from defendants 207 Realty Associates LLC and Mann Realty Associates (Seller Defendants) in April 2016. By order dated October 31, 2019, the Court permitted plaintiffs to submit an amended complaint (NYSCEF doc No. 142). In their amended answer and cross-claims, dated November 20, 2019, Buyer Defendants allege that they did not willfully overcharge plaintiffs, as Buyer Defendants relied on misrepresentations as to plaintiffs’ rental status in the rent rolls provided by Seller Defendants (NYSCEF doc No. 157 at
