OPINION & ORDER Executive Park Partners LLC (“Plaintiff”) commenced this action on March 29, 2022 against Benicci Inc. (“Defendant”) alleging that Defendant falsely represented to Walmart that Plaintiff was selling counterfeit goods. (Doc. 1). Plaintiff’s Second Amended Complaint — the operative pleading — presses four claims for relief: (i) a claim for declaratory judgment of non-infringement; (ii) a claim for common law defamation; (iii) a claim for common law tortious interference with prospective business relations; and (iv) a claim for common law unfair competition. (Doc. 20, “SAC”). Pending before the Court is Defendant’s motion to dismiss pursuant to Federal Rules of Civil Procedure 12(b)(1), 12(b)(2), and 12(b)(6).(Doc. 33). Pursuant to the briefing schedule set by the Court, Defendant filed its memorandum of law and declarations from Vladimir Kozhedub and Steven Pollack in support if its motion to dismiss (Doc. 34, “Def. Br.”; Doc. 35 “Kozhedub Decl.”; Doc. 36, “Pollack Decl.”), Plaintiff filed its memorandum of law and declaration from Mendel Mendelovits in opposition (Doc. 39, “Pl. Br.”; Doc. 40, “Mendelovits Decl.”), and the motion was fully submitted with the filing of Defendant’s reply. (Doc. 44, “Reply”). For the reasons set forth below, Defendant’s motion to dismiss is GRANTED. BACKGROUND Defendant, a Florida corporation, sells a variety of goods online, including “art supplies, bath products, cooking products, shower filters, lights, and other items, including a Safe Tree Swing Hanging Kit.” (SAC
10-11). Defendant “has no offices, employees, agents, phone numbers, property, bank accounts, operations, warehouses, inventory, or products in New York, and is not even authorized to do business in New York.” (Kozhedub Decl. 2). Defendant sells its products under the BENICCI trademark, “for which Defendant owns a federal trademark registration (No. 6,106,857).” (SAC 12). Plaintiff, a New York limited liability company, purchases Defendant’s products bearing the BENICCI mark and resells those products “using online retail websites such as Walmart and Amazon.com, which provide platforms for companies to sell their products to consumers.” (Id.