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OPINION AND ORDER   Plaintiff Greater New York Insurance Company commenced this action New York State Supreme Court, New York County seeking a declaratory judgment and reimbursement of fees for defense of a state court action. Defendant United Specialty Insurance Company then removed the action to federal court. Plaintiff now moves pursuant to 28 U.S.C. §1447(c) to remand the case to state court, arguing that the action fails to meet the amount in controversy requirement of $75,000. The Court agrees. Plaintiff’s motion to remand is GRANTED. BACKGROUND This is an action between two insurance companies over which is responsible for defending against a state court action. The underlying state action, DiCioccio v. 240 West 75th Street Corp., No. 160365/2018 (the “DiCioccio Action”), was filed in November 2018 by Anthony and Sheila DiCioccio, residents of the Penthouse unit in the building at 240 West 75th Street in New York City. See Complaint, ECF 1, Ex. 2 (“Complaint”), at 5. In their suit, the DiCioccios claim that maintenance work on the roof of that building has led to significant water damage to their apartment and personal property. Id. The suit seeks damages against the building owner, 240 West 75th Street Corp. (“240 Corp.”), for damage allegedly caused by work being performed by A&J Contractors Co. Inc. (“A&J). Complaint 9. 240 Corp. had contracted with A&J to perform maintenance on the roof of the building. Complaint 25. The Plaintiff in this case, Greater New York Insurance Company (“GNY”) sold insurance to 240 Corp., while Defendant United Specialty Insurance Company (“USIC”) insures A&J. Complaint

 
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