MEMORANDUM OPINION
SUE L. ROBINSON, Chief Judge.
On April 15, 2005, plaintiff Diane Koken ("plaintiff'), as liquidator of Reliance Insurance Company ("Reliance"), filed this breach of contract action against defendant GPC International, Inc. ("defendant") to recover retrospective worker's compensation policy premiums allegedly owed to Reliance by defendant. (D.I.1) Defendant filed its original answer on June 24, 2005...
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