ACE Securities Corp. v. DB Structured Products, Inc., 25 N.Y.3d 581, 589 (2015). Defendant's distinction is strained and unpersuasive, and the same arguments were recently rejected by the First Department. See Bank of New York Mellon v. WMC Mortgage, LLC, 140 A.D.3d 5.85, 585 (1st Dep't 2016) ("Whether the documents were prepared before or after WMC's alleged breach is not dispositive as to whether they were created for a business or litigation purpose.") The First Department also confirmed that ACE's characterization of repurchase obligations as "procedural prerequisites to suit" does not render a bank's ordinary course repurchase analyses "litigation documents." Id., at 585-86.