After meeting with the independent accountants and following a heated 90-minute meeting with the SLW Contest Rules Committee, we have a winner--one W. Lyle Stamps, who emailed in the answer at 2:19 pm.  Stamps snatched the worthless prize to be determined later from the grasp of "iocaste," who posted the answer on her blog at 12:53 pm but never contacted SLW to claim her rightful prize.  So Stamps it is.

The answer?  Leach Coughing Stoic = Lerach Coughlin Stoia, at least when the spell-checker at the Fourth Circuit Court of Appeals gets through with it.  In this opinion in In re: PEC Solutions Securities Litigation, the Fourth Circuit lists counsel as follows:

ARGUED: Samuel Howard Rudman, LEACH, COUGHING, STOIC, GELDER, RUDMAN & ROBBINS, L.L.P., Melville, New York, for Appellants.

Lyle Roberts, WILSON, SUNSTONE, GOODRICH & RACED, Reston, Virginia, for Appellees.

For the record, the Fourth Circuit was 4 for 10 on the names,  missing completely on Leach, Coughing, Stoic, Gelder, Sunstone, and Raced.

And we must give props to Lyle Roberts, who took time out of his blogging schedule at The 10b-5 Daily to argue and win the PEC case.  And the Fourth Circuit even spelled his name right.