With no explanation, chose the best option from "A", "B", "C" or "D". D.C. Circuit, which held that “a party waives its work product protection in civil litigation if it discloses the privileged material to anyone without ‘common interests in developing legal theories and analyses of documents.’ ” In re Sealed Case, 676 F.2d 793, 817 & n. 97 (D.C.Cir.1982) (quoting United States v. AT & T Co., 642 F.2d 1285,1300 (D.C.Cir.1980)). Steinhardt is particularly instructive. The defendants in Steinhardt were sued in a private class action for allegedly manipulating the market in two-year Treas d that there “may” not be waiver where the disclosing party and the government “share a common interest in developing legal theories and analyzing information, or situations in which the government and the dis in in the days and weeks bef .R.D. 113, 115-17 (S.D.N.Y.2002) (<HOLDING>); Verschoth v. Time Warner, Inc., No. 00 Civ.

A: holding work product protection waived for disclosures to independent auditor who did not share common interests with corporation
B: holding that plaintiffs knowledge was not based upon the public disclosures because plaintiffs knowledge was independent of those disclosures
C: holding that opinion work product is entitled to nearly absolute protection with limited exceptions
D: holding defendants waived work product protection over emails that defense counsel sent to independent thirdparty witness with whom defendants did not share common interest
A.