(for the California and Nationwide Classes)  135.  Representative Plaintiff incorporates in this cause of action every allegation of the  preceding paragraphs, with the same force and effect as though fully set forth herein.  136.  Representative Plaintiff and members of each of the classes hereby demand an  accounting of all transactions between them, on the one hand, and Southern, on the other hand,  within the limitations period and payment of the amount found due.   137.  Representative Plaintiff and members of each of the classes also hereby demand  an accounting of all transactions between Southern, on the one hand, and unlicensed third-parties  to whom Southern has (a) sold and/or distributed alcohol and/or (b) provided alcohol free of  charge on the other hand, within the limitations period, and payment of the amount found due.  138.  To date, Southern has failed to render such an accounting and to pay such sum.  139.  Such an accounting is necessary to determine, inter alia, the degree of unjust  enrichment to Southern, lost profits to class members, class members’ proper tax liabilities, and  the degree to which class members may now be compelled to re-calculate and re-state prior tax  liabilities.  29. Representative Plaintiff brings this action pursuant to the provisions of Rules  23(a), (b)(2), and (b)(3) of the Federal Rules of Civil Procedure, on behalf of himself and the  following class and subclass(es) (collectively, the “classes”):   California Class:  “All persons/entities, within the State of California, who had an account with  Southern Glazer’s Wine & Spirits, LLC and/or Southern Wine & Spirits of  America, Inc. within the applicable time period.”  National Class:  “All persons/entities, within the United States of America, who had an account  with Southern Glazer’s Wine & Spirits, LLC and/or Southern Wine & Spirits of  America, Inc. within the applicable time period.”   30. Defendants, and their officers, directors and employees are excluded from each of  the Plaintiff classes.   59.  Representative Plaintiff incorporates in this cause of action every allegation of the  preceding paragraphs, with the same force and effect as though fully set forth herein.   60.  Southern willfully, falsely, and knowingly misrepresented material facts relating  to the manner in which it would use class members’ license/account numbers, failing to provide  adequate protection and confidentiality regarding this and/or other identifying information, and  disclosing/supplying confidential information to third-parties to facilitate transactions to the  detriment and without the knowledge or consent of class members, as well as engaging in  transactions using said accounts for Southern’s own benefits. The prohibition against such  conduct is expressed and/or implied in the common contract between the parties.   61.  Southern intended that Representative Plaintiff and members of both classes rely  on said misrepresentations, in order to induce them to do business with Southern.   62.  The conduct of Southern constitutes fraud against Representative Plaintiff and  members of both classes. Southern, directly and/or through its agents and employees, made false  representations to Representative Plaintiff and members of both classes that were likely to  deceive Representative Plaintiff and class members. Representative Plaintiff and the members of  both classes were misled by these false representations in purchasing goods and/or services from  Southern and/or entering into and/or maintaining agreements therewith.   67.  Representative Plaintiff incorporates in this cause of action every allegation of the  preceding paragraphs, with the same force and effect as though fully set forth herein.   68.  Southern was Representative Plaintiff’s (and members of both classes’) business  partner and was, therefore, in a fiduciary relationship with Representative Plaintiff and members  of both classes, pursuant to which Southern was obligated to keep certain confidential  information (such as class members’ license/account numbers) private.   69.  Southern had information relating to Representative Plaintiff and members of  both classes that it knew or should have known was confidential (such as class members’  license/account numbers).   BREACH OF CONTRACT  (for the California and Nationwide Classes)   BREACH OF FIDUCIARY DUTY OF CONFIDENTIALITY   (for the California and Nationwide Classes)   COMMON LAW FRAUD   (for the California and Nationwide Classes)   Post-Prohibition History of the Nation’s Liquor Industry  