In Prudential Insurance Company of America v. Dewey, Ballantine, Bushby, Palmer & Wood, 80 NY2d 377 (1992) a case involving an opinion letter to a client upon which a third party allegedly relied, the Court found that an attorney could be found to have dealings with a third party sufficient to create an attorney-client relationship between it and the third party if there was: (1) an awareness by the maker of the statement that it is to be used for a particular purpose; (2) reliance by a known party on the statement in furtherance of that purpose; and (3) some conduct by the maker of the statement linking it to the relying party and evincing its understanding of that reliance. (Id. at 384.)