PORTER, District Judge.
In this suit the plaintiff, St. Joe Paper Company, is suing for merchandise allegedly sold and delivered to defendant, Mullins Manufacturing Corporation. Jurisdiction is based solely upon diversity as plaintiff has its principal place of business located and is incorporated in Florida, while the defendant is a Delaware corporation, with its principal place of business in Ohio. Pursuant to Rule 12(b) of the Fed. R. Civ. P. the
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