ORDER & OPINION Plaintiff Unlimited Cellular, Inc. (“Plaintiff”) brings this action against Red Points Solutions SL (“RP Solutions”) and Red Points Inc. (“RP Inc.” and collectively with Red Points Solutions, “Red Points” and the “Defendants”), asserting claims for Defamation, Tortious Interference with Prospective Business Relations, False Advertising under 15 U.S.C. §1125(a) (the “Lanham Act”), violations of New York’s Deceptive Acts and Practices statute (N.Y General Business Law §349 (“GBL §349″)), and Aiding and Abetting Common Law Unfair Competition. (ECF No. 28 (“TAC”).) Presently before the Court is Defendants’ Motion to Dismiss Plaintiff’s Third Amended Complaint, which is brought pursuant to Federal Rule of Civil Procedure 12(b)(6), for failure to state a claim upon which relief may be granted (the “Motion”). (ECF No. 31.) For the following reasons, Defendants’ Motion is GRANTED IN PART and DENIED IN PART. BACKGROUND I. Factual Background The following facts as taken from Plaintiff’s Third Amended Complaint are accepted as true and construed in the light most favorable to Plaintiff for purposes of this motion. Plaintiff is an online non-authorized reseller of consumer products organized as a New York corporation with its principal place of business in Newburgh, New York. (TAC
1, 11, 37.) RP Solutions is a Spanish company with its principal place of business in Spain. (Id. 2.) RP Inc. is a Delaware corporation with its principal place of business at the same location as RP Solutions, in Spain. (Id. 3.) RP Inc. is an agent of RP Solutions which conducts business within the United States, and more specifically, in the state of New York. (Id.) Red Points provides brand protection services through their automated software platform, which searches the internet for intellectual property infringements for their clients, reporting violations to the e-commerce website on which they are found (these violation reports are termed “VeRo reports”). (Id.