A U.S. District Judge sitting in the Southern District of New York upheld claims of Work Product over documents shared by the Audit Committee with the SEC. Because the Audit Committee “determined that it and the SEC shared a ‘common interest in developing legal theories and analyzing information’ concerning potential financial irregularities at Cardinal and authorized sharing of documents with the SEC… the protection of the work product doctrine has not been waived.” See In re: Cardinal Health Securities Litigation, No. 04-575, 2007 WL 495150 (S.D.N.Y. Jan. 26, 2007).