OPINION & ORDER
DENISE COTE, District Judge.
This insurance coverage dispute arises out of a breach of contract and negligence lawsuit pending in the New York Supreme Court. The plaintiff Atlantic Casualty Insurance Company ("Atlantic Casualty") seeks a declaratory judgment that it has no duty to defend Value Waterproofing, Inc. ("Value") or to indemnify Value in the underlying action. Value asserts a mirror counterclaim requesting a declaration...
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