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APPELLANT’S BRIEF

UNITED STATES COURT OF APPEALS. for the FOR THE FIRST CIRCUIT. Case Nos. 04-2291 and 04-1801. (consolidated). RUBEN CARNERO, PLAINTIFF - APPELLANT , - v. - BOSTON SCIENTIFIC CORPORATION, DEFENDANT - APPELLEE . Appeal from the United States District Court For the District of Massachusetts APPELLANT'S BRIEF . BOLATTI & GRIFFITH. Counsel for Plaintiff-Appellant 32 Old Slip, Fifth Floor New York, New York 10004. (212) 363-3780. (212) 363-3790 (fax). Of Counsel: EDW ARD GRIFFITH. SILVIA BOLATTI. TABLE OF CONTENTS. Page TABLE OF AUTHORITIES .. iv JURISDICTIONAL STATEMENT .. 1. STATEMENT OF ISSUES .. 3. SCOPE OF REVIEW .. 4. STATEMENT OF THE CASE .. 4. STATEMENT OF FACTS .. 6. A. Mr. Carnero's Employment with BSC .. 6. B. Mr. Carnero's Reports of Accounting Fraud.

district court had subject matter jurisdiction over the action pursuant to 15 U.S.C. § 1514A(b)(1)(B) because the Secretary of Labor had not issued a final determination of Mr. Carnero’s administrative proceeding under the Sarbanes-Oxley Act within 180 days of his commencement of that proceeding. On

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