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ORDER Plaintiff MBE Capital Partners, LLC (“MBE”) brings this action against Defendants AVPOL International LLC, d/b/a AIL Logistics Solutions (“AVPOL”), AVPOL’s managing member, Sandra K. Walls, and several of AVPOL’s customers – including the General Services Administration (“GS A”) and the United States Army Corps of Engineers, Nashville District and Memphis District (the “Memphis Corps” and the “Nashville Corps”) — asserting breach of contract, fraud, negligence, conversion, and interference with contractual relations in connection with a contract Plaintiff entered into with AVPOL. Defendants GSA, the Memphis Corps, and the Nashville Corps (collectively, the “Government Defendants”), have moved to dismiss. For the reasons stated below, the Government Defendants’ motion to dismiss will be granted.BACKGROUND1Plaintiff MBE is a New York limited liability company engaged in the business of financing accounts receivable. (Am. Cmplt. (Dkt. No. 30)

1, 12) Defendant AVPOL is a Texas limited liability company with a principal place of business in Memphis, Tennessee. (Id. 2). On or about April 17, 2017, MBE entered into a Factoring and Security Agreement (the “Agreement”) with AVPOL in which MBE agreed to finance certain of AVPOL’s accounts receivable. (Id.

 
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