American International Underwriters, (Philippines), Inc., a Philippines Corporation v. The Continental Insurance Company, a New Hampshire Corporation

ORRICK, Senior District Judge:

This case poses two important questions. First, we must decide whether exceptional circumstances exist in this case that would justify invoking the abstention doctrine articulated in Colorado River Water Conservation District v. United States, 424 U.S. 800, 96 S.Ct. 1236, 47 L.Ed.2d 483 (1976). Second, we must determine whether plaintiff should be permitted to file a second action in federal court after initially choosing to litigate in state court.

Plaintiff, American International Underwriters (Philippines), Inc. (“AIU”), appeals from the dismissal of its action…