Facts

The plaintiff's First Amended Complaint alleged that Jill Rocha is a former financial officer for Alpha Chi Omega, and that from Feb. 14 through Aug. 27, 2001, Rocha used checks from the plaintiff's checking account for her personal benefit. Alpha Chi Omega discovered the misappropriated checks on Sep. 14, 2001. Accordingly, the plaintiffs' causes of action accrued no later than Sep. 14, 2001. More than two years after the fact, the plaintiffs pursued claims for breach of warranty, failure to exercise ordinary care, breach of implied covenant of good faith and fair dealing, declaratory relief, and breach of contract against Wells Fargo to recover the amount of the checks ($12,619) misappropriated by Rocha. Wells Fargo demurred to the plaintiff's initial complaint on the grounds of the C.C.P. Section 340 (c) one-year statute of limitations. At the hearing of the demurrer, the court correctly ruled that the C.C.P. Section 340 (c) one-year statute of limitations applied and operated as a bar to each of the plaintiff's causes of action in this case. The plaintiff counsel alleged that, if given the opportunity to amend, the plaintiffs would be able to state facts showing that Wells Fargo should be equitably estopped from asserting the statute of limitations defense. In their First Amended Complaint, the plaintiffs attempted to allege such facts. However, the facts alleged by the plaintiffs were insufficient to demonstrate any misconduct by Wells Fargo, or any other basis to support the claim of equitable estoppel. On April 21, 2004, Wells Fargo's demurrer to the First Amended Complaint was heard. After review of the papers and oral argument of counsel, the court found that the plaintiffs had failed to allege facts sufficient to support the applicability of the doctrine of equitable estoppel as against Wells Fargo, and the demurrer to the First Amended Complaint was sustained without leave to amend.