OPINION
SWEET, District Judge.
Plaintiff Kalish & Rice, Inc. ("K & R") has moved for summary judgment against the defendant Regent Air Corporation ("Regent") pursuant to Rule 56, Fed.R. Civ.P. seeking payment of $260,000 for advertising and marketing services allegedly rendered by K & R. For the reasons stated below, which constitute the findings of fact and conclusions of law, K & R's motion for summary judgment will be granted.
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