District Court, E.D. Pennsylvania February 21, 2014, Civil Action No. 13-4171 (U.S.A. ex rel. Liberty Mechanical Services, Inc. v. North American Specialty Insurance)

MEMORANDUM

RESTREPO, District Judge.

On July 17, 2013, Liberty Mechanical Services, Inc. (“Liberty”) filed this Miller Act suit against North American Specialty Insurance Company (“NASIC”). NASIC *612moves to dismiss the action as untimely filed.

Liberty acknowledges its late filing, but argues that the motion should be denied on equitable tolling grounds. NASIC counters that pursuant to U.S.