ORDER
ELLIS, District Judge.
The matter came before the Court on defendants' motion to dismiss for failure to state a claim pursuant to Rule 12(b)(6), Fed.R.Civ.P. At issue are the nature and extent of the obligations arising out of an August 6, 2002 Letter of Intent between plaintiff Beazer Homes Corp. ("Beazer"), a Tennessee corporation engaged in the business of real estate development and homebuilding, and defendant VMIF/Anden Southbridge Venture...
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