MEMORANDUM AND ORDER
SHAPIRO, District Judge.
The plaintiff Stevens Yachts of Annapolis, Inc. (hereinafter "Stevens") commenced a civil diversity action in the United States District Court for the Eastern District of Pennsylvania against American Yacht Charters, Inc. (hereinafter "AYC"), a U.S. Virgin Islands corporation, and Gihls Properties, Inc. (hereinafter "Gihls"), a Texas corporation. Both AYC and Gihls have moved to dismiss the Amended Complaint...
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