MEMORANDUM OPINION
ELLIS, District Judge.
I. INTRODUCTION
Plaintiff, Peerless Insurance Company (Peerless), seeks a declaratory judgment that it is not liable to the United States as surety on a bid bond. The United States has filed a counterclaim for $419,000, the amount allegedly owed by Peerless under the bid bond. For the reasons stated in this opinion, Peerless' declaratory judgment action is dismissed and judgment is awarded to the United...
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