MEMORANDUM OPINION
URBINA, District Judge.
GRANTING THE DEFENDANTS' MOTION TO DISMISS
I. INTRODUCTION
Plaintiff Jerome Stevens Pharmaceuticals, Inc. ("Jerome") is a small company that manufactures levothyroxine sodium ("LS") tablets under the name of Unithroid. Jerome brings suit against the Food and Drug Administration ("FDA"), Department of Health and Human Services ("HHS"), and United States (collectively, "the defendants"
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