3422
 They are going to study , among other issues , whether having private shareholder suits against corporations that defraud stockholders should really be allowed under Section 10b of the Securities Exchange Act of 1934 ; whether state attorneys general like Eliot Spitzer of New York , the best friend the American stockholder has had in at least 50 years , should be allowed to bring lawsuits against corporate defendants in securities cases ; whether accounting firms should be held liable when they do n't catch frauds of companies they are auditing ; and whether corporate officers who have committed fraud are being treated too harshly under criminal laws . 
 company: Eliot Spitzer, New York
Given a phrase that describes the relationship between two words, extract the words and the lexical relationship between them. The output format should be "relation1: word1, word2; relation2: word3, word4". 
Option: nationality, country capital, place of death, children, location contains, place of birth, place lived, administrative division of country, country of administrative divisions, company, neighborhood of, company founders 
Text: {0} 
Answer:
 company: Eliot Spitzer, New York