OPINION AND ORDER
GILBERTO GIERBOLINI, Senior District Judge.
Plaintiff United States Fire Insurance ("USFI") opposes the U.S. Magistrate Justo Arenas' report and recommendation that defendant Puerto Rico Miscellaneous Guaranty Association's ("the Association") motion to dismiss be granted. For the reasons expressed herein, we adopt the magistrate's recommendation and grant the motion to dismiss.
FACTUAL BACKGROUND
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