ORDER
FLANAGAN, Chief Judge.
This matter is before the court on the motion of defendant to dismiss the complaint for lack of subject matter jurisdiction (DE # 24) pursuant to Fed.R.Civ.P. 12(a)(1). Plaintiff pro se has responded by letter to the clerk's Rule 12 letter and in this posture the motion is ripe for decision. For the reasons that follow, the court grants defendant's motion to dismiss.
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