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 Courts have declined to impose an absolute requirement of exhaustion in ATS cases, but certain ATS claims are appropriately considered for exhaustion under both domestic prudential standards and core principles of international law. See Sinochem Int'l Co. v. Malaysia Int'l Shipping Corp., 549 U.S. 422, 127 S.Ct. 1184, 1191, 167 L.Ed.2d 15 (2007) (holding “a federal court has leeway to choose among threshold grounds for denying audience to a case on the merits” (internal quotation marks omitted)). Although Judge Ikuta “see[s] no basis for holding that the district court erred by failing to consider exhaustion before other threshold issues,” Ikuta Dissent at 837, exhaustion stands on different footing than a decision, for example, on political question or act of state grounds.  As a prudential matter, in this case there is a certain logic to considering exhaustion before considering threshold grounds that may “deny[?] audience to a case on the merits.” Sinochem Int'l Co., 127 S.Ct. at 1191. Where the “nexus” to the United States is weak, courts should carefully consider the question of exhaustion, particularly-but not exclusively-with respect to claims that do not involve matters of “universal concern.”  Matters of “universal concern” are offenses ...

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