OPINION
FRANCIS J. BOYLE, Senior District Judge.
Defendant, Kayser-Roth Corporation ("Kayser-Roth",) moved to dismiss plaintiff's, Hydro-Manufacturing, Inc. ("Hydro"), complaint pursuant to Fed.R.Civ.P. 12(b)(6). The Court holds that Plaintiff's cause of action under the Comprehensive Environmental Response, Compensation and Liability Act ("CERCLA"), 42 U.S.C. §§ 9601-9675 (1995), as amended by the Superfund Amendments and Reauthorization...
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