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MEMORANDUM AND ORDER INTRODUCTION Plaintiff Viktoria von Siemens brings this contract action against Defendants Matthew Abramcyk and Nadine Abramcyk, after they allegedly breached a lease agreement for Plaintiff’s Brooklyn brownstone. Presently before the Court is Defendants’ motion to dismiss pursuant to Federal Rule of Civil Procedure 12(b)(1) seeking to dismiss the action for lack of subject-matter jurisdiction or, alternatively, to have the Court abstain from exercising jurisdiction over the action. For the reasons below, Defendants’ motion is denied. BACKGROUND The following facts are taken as true from the Amended Complaint. (See Amended Compl. (“AC”) [DE 6]). Plaintiff Viktoria von Siemens is a German citizen who owns a brownstone in Brooklyn, New York. (AC 10; see Response to Order to Show Cause [DE 5]). On March 18, 2019, Plaintiff leased her brownstone to Defendants Matthew and Nadine Abramcyk, a married couple with New York citizenship. (AC

11-13). The lease obligated Defendants to pay $16,000 per month through June 30, 2021. (Id.

 
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