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OPINION AND ORDER

*1  Plaintiff Giraffe G4 Systems, LLC (“Giraffe”), brings this action against Measurement, Ltd. (“Measurement”), and Steven P. Petrucelli, Ph.D, for breach of contract, fraud, and unjust enrichment. Now pending is defendants’ motion to dismiss the second amended complaint (“SAC”) pursuant to Rules 12(b)(2) and 12(b)(6). (Doc. #4).For the following reasons, the motion is GRANTED IN PART and DENIED IN PART.The Court has subject matter jurisdiction pursuant to 28 U.S.C. §1332.BACKGROUNDIn deciding the pending motion, the Court accepts as true all well-pleaded allegations in the SAC and draws all reasonable inferences in plaintiff’s favor, as summarized below.Giraffe designs and sells programmable distance measuring systems with alarm signals and LED displays for vehicles. Measurement designs and manufactures electronic devices. Petrucelli is Measurement’s managing director.

 
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