OPINION AND ORDER
LOVELL, District Judge.
This action arises out of the sale to plaintiff (the "Bank") of a lease between defendant Amperif Corporation ("Amperif") and the United States Navy. Amperif, a California corporation with offices in California and Maryland, is in the business of manufacturing computer hardware which is leased to the United States Government. The leases are subsequently sold to brokers who sell them to third party investors.
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