MEMORANDUM AND ORDER
GERSHON, District Judge.
Presently before the court is the defendant's motion to dismiss the complaint pursuant to Fed.R.Civ.P. 12(b)(1) for lack of subject matter jurisdiction because of plaintiff's failure to exhaust the administrative remedies available under the postal regulations for seeking indemnification for undelivered, registered mail.
This is an action involving two lost packages that were sent via registered mail...
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