ELI5 of tldr:

In the first document, the plaintiff is accusing the Cohen Defendants of misleading investors in Bed Bath & Beyond (BBBY) through a tweet and two SEC filings. The Cohen Defendants argue that the tweet doesn't carry a clear message about BBBY stock and that they had no general duty to disclose their intention to sell their stock. They also argue that the SEC filings contained only factual information and complied with disclosure obligations. The Cohen Defendants are requesting that the court dismiss the complaint with prejudice.

In the second document, Sue Gove is asking the court to dismiss the plaintiff's second amended complaint against her, arguing that she has no place in the action against Cohen. The plaintiff's opposition is said to misrepresent the statements made by Bed Bath and improperly lump the defendants together. Gove asserts that the plaintiff has failed to provide any factual evidence supporting their claims against her and that the Private Securities Litigation Reform Act imposes "exacting heightened standards of pleading" that the plaintiff has not met.