Quiles Aviles v. City of Philadelphia Water Revenue Bureau (In re Quiles Aviles)

*430 OPINION AND ORDER

Enrique S. Lamoutte, USBJ

This adversary proceeding is before the court upon the Motion to Dismiss and Memorandum in Support (the “Motion to Dismiss ”, Docket No. 11) filed by the defendant City of Philadelphia' alleging that: (a) the Plaintiff has not established in personam jurisdiction against it nor has she established “a prima facie showing that this court’s long-arm statute and the Due Process Clause of the Fourteenth Amendment are satisfied” {id., p. 3); and (b) the Plaintiff fails to state a claim upon which relief may be granted because it is a “governmental unit”…