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*1In this case, Board-Tech Electronic Co., Ltd. (“Board-Tech”), a manufacturer and seller of light switches, asserts that its competitor, Eaton Corporation and Cooper Wiring Devices, Inc. (“Eaton”),1 has engaged in false and misleading advertising. The nub of plaintiff’s claim is that while defendants were authorized to apply the “UL” certification mark to certain products, those products did not in fact comply with the requisite safety standards. Eaton has moved to dismiss on two principle bases: (1) that by failing to specify which products are at issue (and instead only naming a range of products within three product categories), plaintiff has failed to comply with its basic Rule 8 pleading obligations, and (2) that in all events, plaintiff has failed to allege actionable falsity.

*2

 
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