To respond to a pleading, discovery request, or other judicial process or procedural step.  To address or counter allegations, account for one’s actions, or otherwise put up a defense.  To assume the liability or responsibility for another’s actions.  To pay a debt or other liability; to suffer the consequences for one’s actions.  A pleading that is a defendant’s principal response to a plaintiff’s complaint. It denies, admits, or otherwise addresses each of the allegations in the complaint. It also usually sets forth the defendant’s affirmative defenses and counterclaims. See also reply.