OPINION AND RULING
BOWNES, District Judge.
Ceramic Coating Company ("Ceramic"), the defendant, has moved to dismiss this action pursuant to Rule 12(b) of the F.R.C.P. for lack of jurisdiction. The motion is granted.
FACTS
The plaintiff, Acme Engineering, Inc. ("Acme"), a New Hampshire corporation, having its principal place of business at 180 Revere Avenue, Manchester, New Hampshire, brought suit against Ceramic, a Kentucky corporation...
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