OPINION & ORDER On December 6, 2022, plaintiff Elevation Health LLC (“Elevation Health”) brought this action on the basis of diversity jurisdiction. It brought breach of contract claims against BQC Global Supply Inc.1 and individual defendant Brandon Wong; an enforcement of guarantee and promissory estoppel claims against defendant Jacob Burbas; and civil conspiracy, conversion, unjust enrichment, fraud, and promissory estoppel claims against all defendants. Dkt. 1. On December 7, 2022, the Court ordered Elevation Health to amend its complaint to allege the citizenship of its members. Dkt. 6. On December 16, 2022, Elevation Health filed the Amended Complaint. Dkt. 7. Elevation Health is a “provider of tech-enabled population health solutions.” Id. 1. Its claims stem from its purchase of and payment for 100,000 COVID-19 test kits that defendants, as alleged, never delivered. Id.
13-35. On December 13, 2022, Elevation Health served Burbas, Dkt. 8, making his deadline to answer January 3, 2023. On December 16, 2022, Elevation Health served BQC Global Supply Inc. and Jing Jing He, Dkts. 9-10, making their deadlines to answer January 6, 2023. On January 25 and February 4, 2023, Elevation Health served Wong, Dkt. 11, and Reyes, Dkt. 12, making their deadlines to answer February 15 and March 1, 2023, respectively.2 No defendant has answered or otherwise appeared in this action, and the time for answering has expired as to all of them. On March 10, 2023, Elevation Health filed for entry of default judgment with the Clerk of the Court as against defendants Burbas, Wong, and Reyes. Dkts. 19-20. The same day, the Clerk of the Court issued certificates of default, Dkt. 21. and, Elevation Health moved for default judgment against Burbas, Wong, and Reyes, Dkt. 22, and filed a declaration and exhibits, Dkt. 23, and a proposed default judgment, Dkt. 24, in support.3 That day, the Court ordered any defendant wishing to oppose the motion to show cause, by April 10, 2023, why a default judgment is not warranted. Dkt. 26. On March 13, 2023, Elevation Health served the March 10, 2023 Order to show cause on Burbas, Wong, and Reyes. Dkt. 27. Defendants did not oppose the Order and have not appeared. When determining whether to grant a motion for default judgment, courts in this circuit consider three factors: “1) whether the defendant’s default was willful; 2) whether defendant has a meritorious defense to plaintiff’s claims; and 3) the level of prejudice the non-defaulting party would suffer as a result of the denial of the motion for default judgment.” Lewis v. Legal Servicing, LLC, No. 19 Civ. 8085 (PAE), 2021 WL 3500867, at *3 (S.D.N.Y. Aug. 9, 2021); see also Guggenheim Cap., LLC v. Birnbaum, 722 F.3d 444, 455 (2d Cir. 2013) (applying these factors in review of a lower court’s grant of default judgment). If the Court determines that these factors favor the plaintiff, it must decide whether the plaintiff has pled facts supported by evidence sufficient to establish the defendant’s liability with respect to each cause of action asserted. See Finkel v. Romanowicz, 577 F.3d 79, 84 (2d Cir. 2009) (“[A] court is required to accept all of [the complaint's] factual allegations as true…but is also required to determine whether [the] allegations establish [defendant's] liability as a matter of law.”); Au Bon Pain Corp. v. Artect, Inc., 653 F.2d 61, 65 (2d Cir. 1981); see also Gunawan v. Sake Sushi Rest., 897 F. Supp. 2d 76, 83 (E.D.N.Y. 2012) (“[A] defendant’s default does no more than concede the complaint’s factual allegations.” (citations omitted)). The Court accepts as true all of the factual allegations of the complaint, except those relating to damages. Au Bon Pain Corp., 653 F.2d at 65. The Court has reviewed Elevation Health’s motion for default judgment pursuant to Federal Rule of Civil Procedure 55(b) and its supporting submissions. The Court determines that the first and third factors favor the plaintiff: proof of service has been filed, each defendant has failed to answer the Complaint, the time for doing so has expired, and each defendant has failed to appear to contest the entry of default judgment. As to Elevation Health’s claims, the Court determines that the Amended Complaint’s allegations are sufficient, taken as true, to support an entry of a default judgment on the breach of contract claim against Wong. “To state a claim for breach of contract under New York law, the complaint must allege: (i) the formation of a contract between the parties; (ii) performance by the plaintiff; (iii) failure of defendant to perform; and (iv) damages.” Orlander v. Staples, Inc., 802 F.3d 289, 294 (2d Cir. 2015) (internal quotation marks omitted). Elevation Health has done so here. It alleges that it entered a contract with defendants for BinaxNOW COVID-19 test kits, Dkt. 7