MEMORANDUM OPINION AND ORDER
JAMES A. PARKER, Senior District Judge.
On March 31, 2008, Defendant filed Defendant's Motion to Dismiss for Lack of Subject Matter Jurisdiction (Doc. No. 9) based on tribal sovereign immunity. On June 13, 2008, the Court informed the parties by letter that on March 19, 2008 the Tenth Circuit heard oral argument in Native American Distributing, et al. v. Seneca-Cayuga Tobacco Company, et al.,
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