This sample opposition to motion to vacate a judgment under Rule 60(b)(2) of the Federal Rules of Civil Procedure in United States District Court is filed on the grounds that the motion should be denied as the newly discovered evidence is not newly discovered or could have been discovered before the trial date, the evidence was from public records, the evidence is merely cumulative, impeaching or not material, or the evidence would not likely produce a different result if the judgment were set aside. The sample on which this preview is based can be modified for use in most situations, is 11 pages and includes brief instructions, a memorandum of points and authorities with citations to case law and statutory authority, sample declaration and proof of service by mail