In Prudential Ins. Co. of America v. Dewey, Ballantine, Bushby, Palmer & Wood, 80 NY2d 377 (1992) the issue was whether an attorney could be held liable to a third party for misrepresentations made in an opinion letter that was sent to that party pursuant to the instructions of the attorney's client. The Prudential court held that the attorney could be liable if "there was either actual privity of contract between the parties or a relationship so close as to approach that of privity." Id. at 382. Finding that the opinion letter was sent directly to the plaintiff at the behest of the attorney's client, and the attorney was aware that such letter would be relied upon by plaintiff in deciding whether to enter into a debt restructuring transaction with the attorney's client, the Prudential court concluded that the relationship between the attorney and the plaintiff was sufficiently close to establish a duty of care running from the former to the latter. Id. at 385-387. However, the facts did not establish there was a breach of that duty, because there was no procedural or substantive mis-representations made by the attorney in the opinion letter. Id.