感谢回答，是这样的：

complaint中每个count下的第一段都是对前40段的引用：

41 Plaintiff hereby adopts and re-alleges the allegations set forth in paragraphs 1 through 40 as though fully set forth herein.

answer中，每个count下的第一句都是

COUNT I – all allegations for paragraphs 41-48 are DENIED

被告认为这已经间接地否认了1-40，这是一种general denial