In a letter to clients released yesterday, the firm defended the way it is compensated for its advice on hedge fund investments.

Construction: The firm defends both personal injury and property damage claims arising out of the construction process.

"M.I.S. can help your firm defend customer arbitrations and lawsuits," the company's promotional materials state.

The firm is defending itself vigorously.

In the response yesterday, the firm defended its payment to Mr. Luethke.

That will help the firm defend itself against any angry clients and also strengthen any claims it chooses to bring in the future, outside lawyers said.

In 1870, Charles Butler found that one firm of lawyers had defended more than twenty priests under prosecutions of this nature.

The firm has defended many people accused of white-collar crime, insider trading, tax evasion and various regulatory offenses.

An Ernst & Young spokesman said the firm would "vigorously defend" itself in the action and expected to prevail.

His firm was defending a chemical company that had taken shortcuts in a small community east of New Orleans and dumped dangerous chemicals near a stream.