New York Attorney General Andrew Cuomo has filed a lawsuit against Dell, accusing the company of false advertising, failure to honor rebates and warranties, and several other fraudulent acts (including the specific, legally defined crime of "fraud" in New York). Dell is quite unsurprisingly contesting the suit, saying that "we are confident that our practices will be found to be fair and appropriate," and that the number of customers named in the Attorney General's filing "are based upon a small fraction of Dell's consumer transactions." Dell spokesman Bob Pearson makes sure to say that "even one dissatisfied customer is too many," which sorta makes his earlier statement about the number of affected customers being small meaningless: especially since if the claimants are successful, this'll make at least two dissatisfied Dell customers. As one of America's largest corporations, Dell has been the subject of many lawsuits, although not all are filed by Attorneys General. That said, Pearson has made certain that this recent suit is not related to the Security and Exchange Commission's ongoing investigations into Dell's accounting practices. Well, that's a relief then.