MEMORANDUM ORDER Plaintiff Robert W. Seiden, Esq. (“Seiden”), as receiver for China North East Petroleum Holdings Limited (“CNEP”), brought this action asserting state law claims for breach of contract, negligence and gross negligence, breach of fiduciary duty, participation in a fraudulent scheme, constructive fraud, and unjust enrichment against Defendant Baker Tilly Hong Kong Limited (“BTHK”, together with Seiden, the “Parties”). (Docket entry no. 11 (“First Amended Complaint” or “FAC”).) These claims arose from BTHK’s alleged misconduct in performing an audit and issuing an audit report for CNEP in 2010. (FAC
18-27.) The Court has subject matter jurisdiction of the action pursuant to 28 U.S.C. sections 1332 and 1367. Following BTHK’s failure to appear or respond to the claims asserted against it in this action, Seiden moved for default judgment on May 2, 2018. (Docket entry nos. 24, 30.) On March 22, 2019, the Court issued an order granting the motion as to Plaintiff’s negligence and gross negligence causes of action and referring the matter to Magistrate Judge Netburn for an inquest into damages. (Docket entry no. 40.) Upon receiving service of Judge Netburn’s report and recommendation (docket entry no. 53), BTHK appeared and moved under Federal Rule of Civil Procedure 12(b)(2) to dismiss the FAC, arguing that it is not subject to the personal jurisdiction of this Court. (Docket entry no. 60.) The Court denied the motion without prejudice and ordered the parties to engage in jurisdictional discovery. (Docket entry nos. 76 and 77.) Defendant subsequently re-filed its motion to dismiss the FAC (docket entry no. 90, the “Motion to Dismiss”), which is now before the Court. Plaintiff opposes the motion, arguing that the Southern District of New York has specific personal jurisdiction over the Defendant pursuant to New York’s long-arm statute, N.Y. C.P.L.R. §302.1 The Court has carefully considered the submissions of the parties. For the foregoing reasons, BTHK’s Motion to Dismiss is granted.2 BACKGROUND The following facts are drawn from the pleadings, declarations, and affidavits submitted by the Parties, and are undisputed unless otherwise specified. The Court provides background only to the extent necessary to resolve the pending Rule 12(b)(2) motion to dismiss the FAC for lack of personal jurisdiction. The Parties CNEP is a Nevada corporation with operations located exclusively in the People’s Republic of China (“China”). (FAC
