DECISION AND ORDER INTRODUCTION Plaintiff OmniProphis Corp. brings this action against Defendant Vanteon Corp., alleging breach of contract and misappropriation of trade secrets. See ECF No. 1. Currently before the Court is Vanteon’s motion to dismiss under Federal Rule of Civil Procedure 12(b)(6). ECF No. 13. OmniProphis opposes the motion, ECF No. 16, and Vanteon has filed its reply. ECF No. 17. For the reasons that follow, Vanteon’s motion is DENIED. LEGAL STANDARD A complaint will survive a motion to dismiss under Federal Rule of Civil Procedure 12(b)(6) when it states a plausible claim for relief. Ashcroft v. Iqbal, 556 U.S. 662, 679 (2009) (citing Bell Atl. Corp. v. Twombly, 550 U.S. 544, 555-56 (2007)). A claim for relief is plausible when the plaintiff pleads sufficient facts that allow the Court to draw the reasonable inference that the defendant is liable for the alleged misconduct. Iqbal, 556 U.S. at 678. In considering the plausibility of a claim, the Court must accept factual allegations as true and draw all reasonable inferences in the plaintiff’s favor. Faber v. Metro. Life Ins. Co., 648 F.3d 98, 104 (2d Cir. 2011). At the same time, the Court is not required to accord “[l]egal conclusions, deductions, or opinions couched as factual allegations…a presumption of truthfulness.” In re NYSE Specialists Sec. Litig., 503 F.3d 89, 95 (2d Cir. 2007) (quotation marks omitted). BACKGROUND The following facts are taken from the complaint, unless otherwise noted. In April 2018, OmniProphis and Vanteon began a business relationship to develop the “Phoenix Project” — a new, “highly confidential and proprietary Software Defined Radio (‘SDR’) program.” ECF No. 1
2, 16. An SDR is a “radio communication system that uses software instead of traditional hardware to process signals at pre-programmed frequencies and signal characteristics.” Id. 17. The aim of the Phoenix Project was to develop a new SDR that could “cover greater bandwidth of the cellular telecommunication spectrum in a single device,” while also being capable of “both sending and receiving those signals.” Id. 19. OmniProphis intended to market this technology as a means to detect and block unauthorized cell-phone usage in prison facilities. See id.
