ORDER GRANTING DEFENDANT'S MOTION TO DISMISS
SPIEGEL, District Judge.
This matter is before the Court on defendant's motion to dismiss for lack of subject matter jurisdiction (doc. 3). The plaintiff responded (doc. 4), and the defendant replied (doc. 6). The plaintiff, Westchester Management Corporation (d/b/a Salem Park Nursing Home), is a skilled nursing facility operating under the Medicare program,
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