in new york between those two companies there was a distribution agreement there was also entered into in two thousand and five and governed by new york law deal agree that if you have foreign entities on both sides of a case there is because this is just stance you have a question i just want to clarify something when there was an acquisition that you mentioned about van zealand wasn't that an chain of transactions but you don't mean your complaint the complaint did not allege that they have a lease that a principal place of residence in new york that did not lead to it does not allege or because we don't have that information companies don't want foreign companies using the local companies went offices in new york to be able to continue conducting business in a way of shielding would something to shield themselves from liability what you can see that looking e office is to all the a police van natta air that it doesn't matter where its main office is if it is incorporated in bermuda i mean i'm looking at at our decision in hydra offshore and it says cooperation organized under the laws of a foreign nation remains an alien corporation even if its principal place of business is in one of the states to this court's ruling in universal license in court versus payola lugo there the nd circuit wrote diversity is lacking with the only parties or foreign entities who are on one side or citizens in elin's and on the opposite side are only elements of course for purposes of diversity jurisdiction the court must look at both the state of incorporation and the principal place of business is a foreign entity foreign company based in beirut a very organized under the laws of the republic of lebanon with the principal place of business in beirut a funk root is is alleged only to have a principal place of i don't know should both destroy diversity jurisdiction there are no allegations with respect to a state of incorporation the next defendant li and fung ltd is alleged only to have a principal place of business also in hong kong again this should immediately destroy diversity jurisdiction does identified as having a meeting in place of business in new york but of course that is not relevant to the subject matter jurisdiction analysis fun holdings similarly there is no state of incorporation alleged no principal place of business alleged only that it conducts business in new york again irrelevant for purposes of subject matter section  changes noted alaska senate global brands group holding limited is a foreign corporation corporation under the laws of bermuda though there are allegations that he conducts business in new york those state they're all foreign and in any event would matter since there's there's at least two that are identified in plaid as having been incorporated in foreign states now for the st time on the pill a parent argues this alter ego theory but that is again not relevant to the inquiry of alter ego theory is relevant to a personal journey stiction inquiry and is not not impacted versity  e even if plaintiff were to successfully allege that one of the defendants doesn't indicate which one of the police was a citizen of new york or any other state through this divert through this alter ego theory it does not sure the fact that there are at least two entities incorporated in foreign countries plaintiff's case is the point for alter ego also confirm that this theory cannot cure their diversity jurisdiction not the reverse it cannot do anything about the two that are a pledge to have been incorporated in foreign countries there are no other arguments with respect to the citizenship analysis there we did raise a number of other bases upon which this case could and should be dismissed which this court would not need or should not reach cymru alter assuming the diversity argument succeeds and judge opinion is a pounds however i'm happy to discuss any of those if the court finds it helpful do we made in the letter was brief intended to be brief of course we were expecting anything more that you didn't say today any more that you would have argued had you had more time that you haven't said to us ron i believe your honor based on