United States Bankruptcy Court, D. Delaware March 26, 2012, 19-10538 (EPLG I, LLC Ex Rel. QR Liquidating Trust v. Citibank, National Ass'n (In Re Qimonda Richmond, LLC))

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MEMORANDUM

OPINION

1

MARY F. WALRATH, Bankruptcy Judge.

Before the Court is the Motion of Citibank National Association (“Citibank”) to Dismiss the Trustee’s Complaint for failure to state a claim for relief. For the reasons set forth below, the Court will deny the Motion.

I.

BACKGROUND

Qimonda North America Corp. and Qim-onda Richmond, LLC, (collectively “the Debtors”) are U.S.