TC Skyward Aviation U.S., Inc. v. Deutsche Bank AG, New York Branch

U.S. District Court8/31/2021
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UNITED STATES DISTRICT COURT 
SOUTHERN DISTRICT OF NEW YORK 
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TC SKYWARD AVIATION USS., INC.,                   : 
                             Plaintiff,          : 
           -avainst-                                     MEMORANDUM DECISION 
                                                              AND ORDER 
DEUTSCHE BANK AG, NEW YORK BRANCH,                :              . 
                                                        20 Civ. 8157 (GBD) (SLC) 
                             Defendant.          : 

      ewww  ee □□ □□    □□ ee □□ ee ee te te ere eee HX 
GEORGE B. DANIELS, United States District Judge: 
     Plaintiff TC Skyward Aviation U.S., Inc. (“TC Skyward”) brings this action for breach of 
contract  against  Defendant  Deutsche  Bank  AG,  New  York  Branch  (““DBNY”)  arising  from 
Defendant’s dishonor of Plaintiff's draw on a  letter of credit issued by Defendant.  (Compl., ECF 
No. 1,41.) This case is before this Court on Defendant’s motion to dismiss the Complaint pursuant 
to Rule 12(b)(6) of the Federal Rules of Civil Procedure, (Notice of Motion, ECF No. 14, 1), and 
Plaintiffs cross-motion for summary judgment pursuant to Rule 56(a) of the Federal Rules of Civil 
Procedure and Local Civil Rule 56.1, (Notice of Motion, ECF No. 23, 1).  Plaintiff also requests 
that this Court treat Defendant’s motion to dismiss as one for summary judgment, pursuant to Rule 
12(d) of the Federal Rules of Civil Procedure, on the grounds that Defendant supported its motion 
to dismiss with evidence from outside the pleadings.  (TC Skyward’s Memorandum of Law in 
Support of MSJ (“PI.’s Brief’), ECF No. 25, 11-12).! 

     a district court to consider materials outside the pleadings at the motion-to-dismiss stage, it must “treat 
the motion as one for summary judgment under Rule 56 and give all parties a reasonable opportunity to 
present all the material that is pertinent to the motion.”  Goel v. Bunge, Lid., 820 F.3d 554, 560 (2d Cir. 
2016)  (vacating  dismissal  where  district  court  relied  of  affidavits  submitted  by  defendant).   “A 
plaintiffs reliance on  the  terms  and  effect  of a  document  in  drafting  the  complaint  is  a  necessary 

    For the reasons below, Defendant’s converted motion for summary judgment is DENIED 
and Plaintiff's cross-motion for summary judgment is GRANTED. 
                      I.    FACTUAL BACKGROUND? 
    Plaintiff TC  Skyward  is  a Delaware  Corporation  specializing  in  aviation  leasing  and 
financing.  (Compl. § 2.)  Defendant Deutsche Bank is a financial services corporation licensed by 
the State of New York Department of Financial Services.  (/d. 3.)  Non-party TAM Linhas Aereas, 
S.A. (“TAM”) is  a company organized under the laws of Brazil with its principal place of business 
in Sao Paulo, and non-party 777 Leasing, LLC is a limited liability company organized under the 
laws of Delaware with a principal place of business in Florida.  (Compl. {J 4-5.) 
The Sale and Leaseback Agreement 
     On September 18, 2018, non-parties TAM and 777 Leasing executed a  sale and leaseback 
agreement (the “SLBA”).  (PI.’s Rule 56.1 Statement (“PI.’s 56.1 Stmt.”), ECF No. 26, § 1.) Under 
the agreement, 777 Leasing agreed to purchase from, and lease back to, TAM an inventory of spare 
parts used by TAM for its operation of Boeing Model 777 aircraft (“Inventory”).  (Pl.’s 56.1 Stmt. 
§ 2.)  To fund the purchase, 777 Leasing entered into a financing agreement with Plaintiff TC 
Skyward, and others, granting Plaintiff a lien in the Inventory.  Ud. 43.)  On October 12, 2018, 

prerequisite to the court's consideration of the document on a dismissal motion; mere notice or possession 
is not enough.”  Chambers v.  Time Warner, Inc., 282 F.3d  147,  153 (2d Cir. 2002) (vacating dismissal 
where district court relied on draft contracts not in complaint) (emphasis in original).  Here, Defendant 
submitted two letters from non-party TAM Linhas Aereas, S.A.’s counsel in support of its fraud affirmative 
defense.  (PI.’s 56.1 Stmt.  4 31-34.)  The letters were not discussed in Plaintiff's Complaint, and referenced 
only once.  (Compl. § 37.)  Since Plaintiff did not rely on the letters in its Complaint, and they were not 
attached as exhibits to the Complaint, the letters are outside the pleadings. Therefore, this Court will treat 
Defendant’s motion as one for  summary judgment  in order to consider all the evidence. 
*  The  facts  are  drawn  from  Plaintiff's  Rule  56.1  Statement,  (“PI.’s  56.1  Stmt.”),  ECF No.  26,  and 
Defendant’s Counterstatement to Plaintiff?s 56.1 Statement, (“Def.’s Counterstmt.”), ECF No. 33, unless 
otherwise noted.

TAM  executed  a  notice  and  acknowledgement  of those  liens  in the  Inventory  (“TAM  Loan 
Notice”).  (Ud. § 4.)  In accordance with the  SLBA, TAM caused Deutsche Bank to  issue an 
irrevocable letter of credit (“LOC”) in favor of Plaintiff.  Ud. ¥ 13.) 
The LOC 
     The LOC is dated October 12, 2018 and identifies Plaintiff as the beneficiary.  (Exhibit 3 
(“Letter of Credit”), ECF No. 24-3, 1.)  It states, in pertinent part, that 
           BY ORDER OF TAM LINHAS AEREAS, S.A.... WE DEUTSCH 
           BANK AG, NEW YORK BRANCH HEREBY ISSUE IN YOUR 
           FAVOR OUR IRREVOCABLE STANDBY LETTER OF CREDIT 
           ... FOR USD  14,520,000.00 ... AVAILABLE AGAINST THE 
           PRESENTATION OF THE FOLLOWING: 
        A)  ORIGINAL   LETTER  OF   CREDIT  ALONG   WITH   ALL 
           AMENDMENTS (IF ANY) 
        B)  BENEFICIARY’S STATEMENT PURPORTEDLY SIGNED BY 
           AN AUTHORIZED SIGNATORY STATING: 
           QUOTE 
        1)  THE  AMOUNT  OF  USD  X  HAS  BECOME  DUE  AND 
           PAYABLE BY THE APPLICANT UNDER THE LEASE... 
           UNQUOTE 
(Letter of Credit 1.)  According to the terms of the LOC, Plaintiff did not need to submit any 
additional documentation in support of its draw request.  (/d.) 
TAM’s Default 
     The LOC states that Plaintiff was entitled to draw on it when money became due and 
payable by TAM under the SLBA.  (PI.’s 56.1 Stmt. § 18.)  In the event of default, the SLBA 
states that Plaintiff was entitled to draw on the LOC.  (Exhibit 6 (“SLBA”), ECF No. 24-6, 
§15.2.)  Specifically, the SLBA states, 
           The occurrence of any Event of Default will constitute a repudiation 
           (but subject to Lessor’s rights hereunder, not a termination) of this

           Agreement by Lessee (whether the occurrence of any such Event of 
           Default is voluntary or involuntary or occurs by operation of law or 
           pursuant to or in compliance with any judgment, decree, or order of 
           any court or any order, rule or regulation of any government entity. 
           If an Event of Default occurs, Lessor may at its option (and without 
           prejudice  to  any  of  its  other  rights  and  remedies  under  this 
           Agreement,  at  law,  in  equity  and/or  otherwise),  at  any  time 
           thereafter  (without  notice  to  Lessee  except  as  required  under 
           applicable  law)  and  subject  to  compliance  with  mandatory 
           requirements of law: 

           (6) require that Lessee pay to Lessor, and Lessee will be liable for 
           and immediately pay to Lessor, and/or proceed by appropriate court 
           action or actions to recover any or all of the following amounts: . . . 
           (b) an amount equal to Lessor’s reasonably anticipated enforcement 
           and remarketing costs  (including,  but not limited to,  legal  fees), 
           costs of settlement of financing raised by Lessor for the transaction, 
           and losses and expenses arising from any deficiencies in redelivery 
           condition of the Components . . . and/or (7) draw down the Letter of 
           Credit in an amount up to the Letter of Credit Draw Value indicated 
           in Annex J for the last instalment of Rent received by Lessor. 
(id.) (emphasis added).  Section 15.1 of the SLBA defines an event of default, 
           An event of default will have occurred under this  Agreement if.  ... 
           (6)  a  petition  in  bankruptcy,  concurso  mercantil,  insolvency, 
           moratorium, suspension of payments, reorganization, or other like 
           proceeding  (including  "faléncia",  “recuperagdo  extrajudicial” and 
           "recuperacgao judicial"  under Brazilian law) is filed by or against 
           Lessee...  (any of the foregoing being an “Event of Default’). 
    § 15.1) (emphasis added). 
TC Skyward’s Draw Request 
     On  July  9,  2020,  TAM  filed  a  voluntary  Chapter  11  petition  in  the  United  States 
Bankruptcy Court for the Southern District of New York.  (Pl.’s 56.1  Stmt.   23.)  On July  10, 
2020, Plaintiff sent DBNY a  letter drawing on the LOC.  (id. § 24.)  The LOC draw value at the

time of the draw, as identified in Annexes E and J, was $12,020,000.  Ud. §§ 24.)  Plaintiff's draw 
letter (“Draw Request”) included the following statement, 
           The amount of USD 12,020,000.00 has become due and payable by 
           the  Applicant  under  the  Lease.  The  original  Letter  of Credit  is 
           enclosed. 
(Id. § 27.) 
     Defendant first responded to Plaintiff's letter by email on July 15, 2020 (“July 15 Email”), 
confirming receipt of the documents: “[t]he documents are well received. We will provide you 
with an update of our examination by latest tomorrow.”  (PI.’s 56.1  Stmt. § 29.)  The next day, 
Defendant followed up on its email to plaintiff (“July 16 Email”), stating that, 
           [T]he  presented  documents  are  LC  confirm  [sic]  and  we  have 
           claimed reimbursement from Applicant.  As the LC terms are silent, 
           payment will be effected latest Jul [sic] 20, 2020. 
(Pl.’s 56.1 Stmt. § 30.) 
     Shortly  thereafter,  on  July  17,  2020,  counsel  for  TAM  and  its  parent  company  sent 
Defendant DBNY a  letter opposing the Draw Request (“July 17 Letter”).  (Pl.’s 56.1 Stmt. § 31.) 
The July 17 Letter states, in relevant part, that, 
                 Contrary to TC Skyward’s assertion in the Demand Letter, it 
           is our understanding that the amount of USD$12,020,000.00 is not 
           due and payable under the Letter of Credit and the related Sale and 
           Lease  Back  Agreement  for  Boeing  777  Components,  dated 
           September 28, 2018 (collectively, and with any schedules of service, 
           the “Agreement’). In fact, no amounts are due and payable under 
           the  Letter  of  Credit  and  the  Agreement  because  it  is  our 
           understanding that (1) TAM is current on its payment obligations 
           under the Agreement and (2) TAM is not aware of any other event 
           of default under the Agreement (and has received no notice of any 
           such  alleged  default)  other  than  TAM’s  filing  for  chapter  11 
           bankruptcy  protection  on  July  9,  2020.  An  event  of default  that 
           arises  solely  by  TAM’s  filing  for  bankruptcy  protection  is 
           unenforceable under U.S. bankruptcy law as an impermissible ipso 
          facto clause. See 11 U.S.C. § 365(e)(1)(A)-(B) .. . .

                 Because TAM is not in default under the Agreement (other 
           than the unenforceable ipso facto provision), there is no basis for TC 
           Skyward to submit a request to Deutsche Bank for payment pursuant 
           to the Letter of Credit, and there is no basis for Deutsche Bank to 
           honor  such  request.  As  such,  TAM  opposes  Deutsche  Bank’s 
           honoring the draw request because such draw is invalid under the 
           plain language terms of the Letter of Credit. 
      56.1  Stmt. §§ 31-32) (emphasis added).  On July 20, 2020, TAM and its parent company 
wrote to Defendant for a second time (“July 20 Letter”) to contest the validity of the Draw Request 
and “request[ing]  that DBNY dishonor the  Demand Letter  and deliver notice of such to  TC 
Skyward.”  (PI.’s 56.1 Stmt. § 33.) 
     DBNY wrote to TC Skyward on July 24, 2020, to inform Plaintiff that Defendant would 
not honor the Draw Request (“Dishonor Letter’), 
           The  Applicant  has  advised  us  with  respect to  the  Beneficiary’s 
           mandatory  presented  drawing  statement  that  the  draw  amount 
           allegedly “due and payable by the Applicant under the Lease” is in 
           fact not owing,  that the  drawing statement is  false,  and that the 
           drawing has no basis. The Applicant has further advised us that no 
           amounts  were then due  and payable by the Applicant under the 
           Lease, has demanded that we not honor the draw, and has stated that 
           such honor would be wrongful. Based on our understanding of the 
           relevant facts, we have decided not to honor the draw as we are 
           entitled to do under New York Uniform Commercial Code Section 
           5-109(a)(2). 
(Id. §§ 36-37.) In its response on August 7, 2020 (“August 7 Letter”), counsel for Plaintiff objected 
to DBNY’s dishonor and stated its reasons for the Draw Request.  Ud.  {J 38-39.)  Defendant 
responded to the August 7 Letter on August 18, 2020 (“August 18 Letter”), defending its decision 
to dishonor the Draw Request: 
           The  Drawing  statement  presented  by  the  Beneficiary  to  DBNY 
           stated that “The amount of USD 12,020,000.00 has become due and 
           payable by the Applicant under the Lease.” The Applicant, however, 
           advised DBNY that such amount was not in fact owing and that the 
           Drawing  statement  was  therefore  false.  As  best  DBNY  could 
           determine, the Applicant was correct in its assertion. Accordingly,

           DBNY concluded that it was entitled to reject the Drawing as an 
           attempt by the Beneficiary to obtain over $12 million to which it had 
           no right at the  time,  by a knowing material misstatement of the 
           amount due and payable by the Applicant under the Lease, which 
           we concluded constituted material fraud as to either or both DBNY 
           or the Applicant.... 
(Pl.’s 56.1 Stmt. { 42) (emphasis added).  Plaintiff responded to Defendant’s letter on August 27, 
2020.  Ud.    43-44).  In its letter, Plaintiff explained that 
           The Draw was based on financing amounts being immediately due 
           and  payable  by  TAM  under  §15.2(6)(b)  of  the  [SLBA]  - 
           specifically, “costs of settlement of financing raised by Lessor for 
           the transaction,” — which was further buttressed by the provisions of 
           §  15.2(7) and Annex J specifying the exact amount then drawable 
           by [Plaintiff] under the [SLBA Letter of Credit]. 
Id.  Plaintiff filed its Complaint on October 1, 2020. Compl. (4 1.) 
                          Il.    LEGAL STANDARD 
     Summary judgment is appropriate when there is no genuine issue of material fact and the 
moving party is entitled to judgment as a matter of law.  See Fed. R. Civ. P. 56(a).  “An issue of 
fact is  ‘genuine’  if ‘the evidence is such that a reasonable jury could return a verdict for the 
nonmoving party.’”  Gayle v.  Gonyea, 313  F.3d 677, 682 (2d Cir. 2002) (quoting Anderson vy. 
Liberty Lobby,  Inc., 477 U.S.  242, 248  (1986)).  A fact is material when it “might affect the 
outcome of the suit under the governing law.”  Jd. (quoting Anderson, 477 U.S. at 248). 
      “The party seeking summary judgment has the burden to demonstrate that no genuine issue 
of material fact exists.”  Marvel Characters, Inc. v. Simon, 310 F.3d 280, 286 (2d Cir. 2002).  Once 
the moving party satisfies this burden, the nonmoving party must then come forward with “specific 
facts showing that there is a genuine issue for trial.”  Fed.R.Civ.P. 56(e).  The party opposing 
summary judgment “must do more than simply show that there is some metaphysical doubt as to 
the material facts,” Caldarola v. Calabrese, 298 F.3d 156, 160 (2d Cir. 2002) (quoting Matsushita

Elec.  Indus.  Co.  v.  Zenith Radio  Corp., 475  U.S.  574,  586  (1986)),  and it “may  not rely  on 
conclusory allegations or unsubstantiated speculation.”  Fujitsu Ltd.  v.  Fed.  Express Corp., 247 
F.3d 423, 428 (2d Cir. 2001) (quoting Scotto v. Almenas, 143 F.3d 105, 114 (2d Cir. 1998)). 
     In determining whether a genuine issue of material fact exists, the court must construe the 
evidence in the light most favorable to the opposing party and draw all inferences in that party's 
favor.  See  id.  However,  “a  court  must not weigh the  evidence,  or  assess  the  credibility  of 
witnesses, or resolve issues of fact.” Victory v. Pataki, 814 F.3d 47, 59 (2d Cir. 2016) (internal 
citations omitted).  When there are cross-motions for summary judgment, a court must use the 
same standards as for individual motions.  See Aviall Inc. v. Ryder System Inc., 913 F.Supp. 826, 
828 (S.D.N.Y.1996) (citing Heublein Inc. v.  United States, 996 F.2d 1455, 1461 (2d Cir.1993)). 
     Actions concerning letters of credit are well suited to determination by motion for summary 
judgment  because  they  normally  present  solely  legal  issues  relating  to  an  exchange  of 
documents.  Banque Worms, New York Branch yv. Banque Commerciale Privee, 679 F. Supp. 1173, 
1178 (S.D.N.Y.), aff'd, 849 F.2d 787 (2d Cir. 1988). 
I.    PLAINTIFF IS ENTITLED TO SUMMARY JUDGMENT ON ITS CLAIM FOR 
                            WRONGFUL DISHONOR 
     Letters of credit are “entirely separate from common law contract concepts” and have 
several distinct features [that] characterize [them].”  Voest-Alpine Int'l Corp. v. Chase Manhattan 
Bank, N.A., 707 F.2d 680, 682 (2d Cir. 1983).  A  letter of credit is an “irrevocable promise to pay 
the [ ] beneficiary when the latter presents certain documents...  that conform with the terms of 
the credit [letter].”  United States v. Calderon, 944 F.3d 72, 79 (2d Cir. 2019).  Its purpose is to 
facilitate international trade by reducing the risk of nonpayment in cases where credit is extended 
by “interposing a known and solvent institution’s [] credit” for that of an unknown and potentially 
insolvent institution.  Voest-Alpine Int'l] Corp., 707 F.2d at 682.  “[O]ne of the expected advantages

and essential purposes of a  letter of credit is that the beneficiary will be able to rely on assured, 
prompt payment from a solvent party; necessarily, a part of this expectation of ready payment is 
that there will be  a minimum of  litigation and judicial interference, and this is one of the reasons 
for the value of the letter of credit device in financial transactions.”  Ultra Scope Int'l,  Inc.  v. 
Extebank, 158 Misc. 2d 117, 125, 599 N.Y.S.2d 361, 367 (Sup. Ct. 1992), aff'd,  192 A.D.2d 479, 
598 N.Y.S.2d 699 (1993) (citing New York Life Insurance Co.  v.  Hartford Nat'l Bank & Trust 
Co., 173 Conn. 492, 499, 378 A.2d 562, 566 [1977]). 
     “Ordinarily  there  are  three  separate  and  distinct  contracts  involved  in  a  letter  of 
credit transaction; the contract of the bank with its customer whereby it agrees to issue the letter 
of credit, the letter of credit itself and the contract of sale between the buyer who is also the person 
who procured the bank to issue the letter of credit and the seller who accepts and acts under the 
letter of credit by drawing drafts thereunder.”  Venizelos, S. A. vy.   Chase Manhattan Bank, 425 F.2d 
461, 464-65 (2d Cir. 1970).  A  letter of credit is independent from the underlying transaction that 
gave rise to it.  Jd.  The issuing “bank's payment obligation to the beneficiary is primary, direct 
and completely  independent  of any  claims  which may  arise  in the  underlying  sale  of goods 
transaction.”  Voest-Alpine Int'l Corp., 707 F.2d at 682.  “It is the complete separation between the 
underlying commercial transaction and the letter of credit that gives the letter its utility in financing 
transactions.”  Marino Indus.  Corp. v.  Chase Manhattan Bank, N.A., 686 F.2d 112, 115 (2d Cir. 
1982).  “This independence principle is predicated upon the fundamental policy that a letter of 
credit would lose its commercial vitality if before honoring drafts the issuer could look beyond the 
terms of the credit to the underlying contractual controversy or performance between its customer 
and the beneficiary.”  Great Wall De Venezuela C.A. v. Interaudi Bank, \17 F. Supp. 3d 474, 485 
(S.D.N.Y. 2015).

     Additionally,  letters  of credit  are  strictly  enforced  pursuant  to  their  terms.  Where  a 
beneficiary’s draw request “compl[ies] with the terms of the [letter of] credit, the issuer’s duty to 
pay  is  absolute,  regardless  of whether the  buyer-account party  complains  that the  goods  are 
nonconforming.”  Alaska  Textile  Co.,  982  F.2d at  816.  “This rule of strict compliance finds 
justification in the bank's role in the transaction being ministerial, and to require it to determine 
the substantiality of discrepancies would be inconsistent with its function.”  Calderon, 944 F.3d at 
79. 
     A.  Fraud Defense 
     Fraud is the well-established exception to the rules of independence and strict compliance 
under letter of credit law. Dishonor due to fraud is proper where a draw “has no basis in fact” and 
represents  a  ‘fraud in the transaction,’  or “where  a drawdown would amount to  an outright 
fraudulent practice by the beneficiary.”  3Com Corp. v. Banco do Brasil, S.A., 171 F.3d 739, 747 
(2d  Cir.  1999)  (citation  omitted).   However,  “because  the  smooth  operation  of international 
commerce requires that requests for payment under letters of credit not be routinely obstructed by 
pre-payment litigation,  the  fraud exception to the  independence  principle  ‘is  a narrow one.’” 
Archer Daniels Midland Co. v. JP Morgan Chase Bank, N.A., No. 11 Civ. 0988 (JSR), 2011 WL 
855936, at *5 (S.D.N.Y. Mar. 8, 2011). 
     In its motion, Defendant argues that it was informed by the contracting party that Plaintiff 
had no colorable basis to draw on the letter of credit, therefore the Draw Request was materially 
fraudulent,  and as  such,  DBNY  was  entitled to  reject the  Draw Request  under UCC  5-109 

3 Defendant does not dispute that Plaintiff's Draw Request otherwise strictly complied with the terms of 
the letter of credit.  (Def.’s Reply 7) (“It is undisputed that TC Skyward sought to draw $12.02 million by 
representing to DBNY that $12.02 million was due and payable by TAM under the lease. That draw 
statement facially complied with the terms of the LC. The problem is that the statement was entirely 
false.”)  Nor does it assert that Plaintiff intentionally misrepresented any statement besides the of fact in 
                                     10 

(Defendant’s  Brief in  Support of MTD  (“Def’s Brief’), ECF  No.  15,  18-19.)  In opposition, 
Plaintiff argues  that  Defendant  improperly  relied  on  non-party  TAM’s  interpretation  of the 
underlying contract to decide that the Draw Request was materially fraudulent, contrary to settled 
letter of credit law.  (Plaintiff's Memorandum of Law in Support of MSJ (“Pl.s’ Brief’), ECF No. 
25,8.)  Plaintiff also argues that disputes as to the legal interpretation of a contract do not give rise 
to a defense of fraud against a claim for wrongful dishonor.  (/d. 22.) 
     Defendant has failed to show that the Draw Request had no basis in fact nor did the Draw 
Request amount to an outright fraudulent practice, therefore Defendant’s affirmative defense of 
fraud fails. 
     B.  Defendant Has Failed to Show Plaintiff's Draw Request Has No Colorable Basis 
        in Fact 
     Under the ‘fraud in the transaction’  defense, “dishonor  [of a facially conforming draw 
request] is permissible only where the beneficiary’s claim [] is clearly untenable.” 3Com Corp., 
171 F.3d at 747.  Similarly,  a drawdown amounts to ‘fraud in the transaction’ where the beneficiary 
“has no basis in fact and thus the drawer has no bona fide claim to payment at all.”  Jd.  (quoting 
Roman Ceramics Corp.  v.  Peoples Nat.  Bank, 714 F.2d  1207,  1213 (3d Cir.  1983)).  See e.g., 
Archer Daniels Midland Co., 2011  WL  855936, at *5  (drawdown had no basis in fact where 
beneficiary misrepresented laboratory report confirming compliance of goods to draw on letter of 
credit on basis of breach).  Dishonor is permissible due to fraud where the beneficiary “attempts 
to draw on [a] standby [letter of credit] when there [i]s no plausible or colorable basis under the 
contract.”.  Ultra Scope Int'l, Inc., 599 N.Y.S.2d at 366, aff'd, 598 N.Y.S.2d at 699 (quoting Itek 
Corp. v. First Nat. Bank of Bos., 730 F.2d 19, 25 (1st Cir. 1984)). 

its Draw Request.  (/d. 16) (“TC Skyward’s submission of an entirely false document in support of its 
draw on the LC constituted ‘material fraud’ regardless of its intention or state of mind.”) 
                                     11 

     Here, Defendant argues that the Draw Request has no basis in fact because: (1) TAM sent 
Defendant two  letters  stating  that  no  amount  was due  and  payable  under the  lease  and  that 
Plaintiff's draw was in bad faith, (Def.’s. Brief 15); (2) Defendant’s own reading of the lease did 
not support Plaintiffs conclusion that the entire letter of credit draw value became due and payable 
by TAM upon an event of default, (id.  16); and (3) even if Section 15.2 of the SLBA makes certain 
amounts due and payable following TAM’s filing for bankruptcy, that provision of the lease is 
unenforceable pursuant to 11 U.S.C § 365(e), (Def.’s. Brief 17). 
     Defendant’s arguments are unpersuasive.  To begin, Defendant has failed to identify any 
contract provision or fact that clearly precludes the Draw Request.  Defendant asserts that the 
statement “$12,020,000 is due and payable by Applicant under the Lease” is a factual statement, 
and that it was entirely false.  (Def.’s Brief 14.) However, the draw statement is based on Plaintiffs 
legal interpretation of the underlying contract and is not an assertion of fact.  See Int'l Cards Co., 
Ltd. v. MasterCard Int'l Inc., No. 13 CIV. 2576 (LGS), 2017 WL 1133425, at *3 (S.D.N.Y. Mar. 
24, 2017), aff'd sub nom. Int'l Cards Co.  Ltd.  v.  Mastercard Int'l Inc, 741  F. App'x 41  (2d Cir. 
2018) (“Any allegation in a pleading regarding how to interpret the contract is legal argument, not 
an ‘assertion of fact.’”)  As such, Defendant’s arguments are not based on any misrepresentation 
of fact, therefore precluding a finding of fraud.  Contra Archer Daniels Midland Co., 2011 WL 
855936, at *5 (beneficiary misrepresented the results ofa laboratory report), Nostrum Laboratories 
Inc., 2009 WL 6318144 (contract precluded finding of default because applicant cured within 
required timeframe) 
     Defendant’s reasons  for concluding that the Draw Request was entirely  false are  also 
unpersuasive.  First,  under  Second  Circuit  law,  DBNY  was  not  entitled  to  reject  a  facially 
conforming draw based on its relationship and communication with TAM.  Alaska Textile Co., 

                                     12 

982 F.2d at 816.  Additionally, TAM’s threat of non-reimbursement of the draw amounts did not 
absolve Defendant of its absolute duty to pay ona   facially conforming drawdown.  Jd.  Defendant 
was required to pay on the Draw Request even “where the insolvency [or refusal] of the account 
party renders reimbursement impossible.” Semetex Corp., 853 F. Supp. at 770.  Moreover, TAM’s 
letters to DBNY opposing the Draw Request rely exclusively on TAM’s legal interpretation of the 
SLBA and of 11 U.S.C. § 365(e) of the Bankruptcy Code.  (P1.’s 56.1 Stmt. §§ 31-33.)  The letters 
did not contain any facts from which DBNY could reasonably have independently concluded that 
the Draw Request had no basis in fact. 
     Second, TAM and DBNY’s disagreement with Plaintiffs interpretation of the SLBA, also 
fails  since  a  difference  of opinion  regarding  the  beneficiary’s  rights  and  obligations  in  an 
underlying contract, are insufficient to show fraud in the transaction.  See Recon/Optical, Inc. v. 
Gov't of Israel,  816  F.2d  854,  858  (2d Cir.  1987) (rejecting fraud defense based on differing 
contract interpretations because  “[w]hether or not its views of the merits of these disputes  is 
correct, there is no evidence that [beneficiary] has acted in bad faith or impeded [applicant’s] 
continued performance...  far from constituting fraud, a drawdown by [beneficiary] under the 
circumstances is entirely consistent with the parties’ contractual intent”);  3Com Corp., 171 F.3d 
at 747 (rejecting fraud defense where “a legitimate dispute exists concerning the meaning of the 
required statement”).  Moreover, whether the beneficiary to a letter of credit misstated the terms 
of the underlying contract  “is normally  beside the point,  for to prevent the  beneficiary  from 
obtaining the money while the court decides the ‘underlying contract’ question may deprive the 
beneficiary of the very benefit for which he bargained, namely that any such underlying contract 
dispute will be ‘resolved while he is in possession of the money.’”  Ground Air Transfer, Inc. v. 
Westates Airlines,  Inc., 899 F.2d 1269,  1273 (1st Cir.  1990).  The Draw Request was not false 

                                      13 

merely  because  it  conflicted  with  TAM  and  DBNY’s  interpretation  of the  SLBA,  therefore 
Defendant’s dishonor on that basis was improper. 
     Third, DBNY fails to present any authority to support its conclusion that the Bankruptcy 
Code can be invoked to protect a third-party obligor from paying on a  letter of credit where, as 
here,  the  debtor’s  rights  under  the  contract  are  not  being  terminated  or  modified,  and  the 
bankruptcy estate does not have access to the letter of credit funds.  See ACE Am. Ins. Co. v. Bank 
of the Ozarks, No. 11 Civ. 3146 (PGG), 2014 WL 4953566, at *43 (S.D.N.Y. Sept. 30, 2014) □□□□□ 
a letter of credit and the proceeds therefrom are not property of the debtor’s bankruptcy estate”). 
Also, the  fact that this  issue has  not been  addressed  by the  Second  Circuit further weakens 
Defendant’s argument that Plaintiff had no colorable basis to draw on the LOC based on § 15.2 of 
the SLBA on the grounds that the provision is an ipso facto clause, and unenforceable under to 11 
U.S.C.  §  365(e).   (Def.’s  Reply,  ECF  No.  31,  14.)  Defendant’s  unsupported  legal  analysis 
regarding the effect of the bankruptcy code on the underlying contract was not a reasonable basis 
on which to conclude that the Draw Request has no colorable basis in fact. 
     As  Defendant  has  failed  to  show that  Plaintiffs  Draw  Request  had  no  basis  in  fact, 
Defendant has failed to show that the Draw Request represented a fraud in the transaction. 
        C.  Defendant Fails to Show Plaintiff's Draw Request Amounts to an Outright 
           Fraudulent Practice 
     Where a beneficiary’s draw request complies with the strict terms of the letter of credit, 
“the issuer’s duty to pay is absolute... .”  Alaska Textile Co., 982 F.2d at 816.  An exception to 
the rule arises where there is “a clear showing of active intentional fraud [by the beneficiary].” 
KMW Int'l v. Chase Manhattan Bank, N.A., 606 F.2d 10, 16 (2d Cir. 1979).  Thus, “[a]n issuing 
bank may refuse to honor documents which ‘appear on their face to comply with the letter of credit 
terms’ but for which ‘a required document .  .  .  is forged or fraudulent or there is fraud in the 

                                     14 

transaction.””  Semefex Corp., 853 F. Supp. at 773.  The fraud defense is available ‘only where 
intentional  fraud  is  shown,  not  where  the  party  alleges  improper  performance  or  breach  of 
warranty.”  Jd.  “[{A]bsent proof of intentional fraud on the part of the beneficiary,” the issuing 
bank’s “duty to pay upon the submission of documents which appear on their face to conform to 
the terms and conditions of the letter of credit is absolute,” ACE Am. Ins. Co., 2014 WL 4953566, 
at *14 (citing Beyene v. Irving Tr. Co., 762 F.2d 4, 6 (2d Cir. 1985)). 
     The parties do not dispute the facial conformity of the Draw Request.  (Def.’s Reply 7.) 
Defendant has not made a showing of intentional fraud.  (See infra II]. A-B.)  Absent a showing 
of intentional fraud, Defendant had an absolute duty to pay on the Draw Request.  Alaska Textile 
Co., 982 F.2d at 816.  Defendant has not made any such showing.  Therefore, its fraud defense 
fails as a matter of law.  See e.g., Semetex Corp., 853 F. Supp. at 771  (rejecting fraud defense 
where bank “failed to present evidence of fraudulent intent”), aff'd, 51  F.3d  13; Recon/Optical, 
Inc., 816 F.2d at 858 (rejecting fraud defense where applicant and beneficiary disputed specific 
contract terms because bank failed to present proof that beneficiary acted in bad faith). 
     Despite its absence of proof regarding Plaintiff's intention, Defendant argues that it has 
nonetheless established an affirmative defense of fraud because “[a]s a matter of credit law, the 
falsity  of  [TC  Skyward’s  draw]  statement,  regardless  of  TC  Skyward’s  subjective  intent, 
establishes that its request was ‘materially fraudulent’.”  (Def.’s Reply 2).  However, proof of 
intent is necessary to show that the Draw Request amounted to an ‘outright fraudulent practice.’ 
Defendant cites Rockwell Int'l Sys., Inc. y. Citibank, N.A, in support of its argument.  719 F.2d at 
589.   Defendant’s  reliance  on  Rockwell  is  misplaced.  In  that  case,  after  looking  at  “the 
circumstances surrounding the transaction and the call to determine whether [beneficiary’s] call 
amounted to an outright fraudulent practice,” the court found that the beneficiary had frustrated 

                                      15 

the applicant’s completion of the contract by suspending its performance, and then sought to call 
on the letter of credit obtained by the applicant to secure that performance.  /d.  While the Second 
Circuit  held  that  the  applicant  had  established  fraud  and  did  not  need  to  show  “deceit”  or 
“malicious intent,” it cabined its holding to similarly extreme situations: 
           We think that the essence of the fraud exception is that “the principle 
           of the independence of [a] bank's obligation under the letter of credit 
           should not be extended to protect’  a party that behaves  so  as to 
           prevent  performance  of  the  underlying  obligation;  the  ‘fraud’ 
           inheres in first causing the default and then attempting to reap the 
           benefit of the guarantee.  On this view of the fraud exception it is 
           not necessary for [the applicant or issuing bank] to demonstrate that 
           [the beneficiary] acted deceitfully or with malicious intent. 
Rockwell Int'l Sys., Inc., 719 F.2d at 589. 
     By contrast, in the instant case, no party has alleged that Plaintiff procured TAM’s default 
under the SLBA prior to submitting its draw request, and Defendant still must adduce proof of 
Plaintiff's fraudulent intent to  establish fraud based on outright fraudulent conduct.  Semetex 
Corp., 853 F. Supp. at 771, aff'd, 51 F.3d 13.4 As Defendant has failed to make such a showing, 
DBNY has failed to show that Plaintiff's draw request amounted to an outright fraudulent practice. 
     Since Defendant has failed to show fraud, either in the underlying transaction or Plaintiffs 
demand, Defendant’s affirmative defense of fraud fails as a matter of law.  Plaintiff is entitled to 
summary judgment on its claim for wrongful dishonor.° 

4 Defendant’s remaining authority is similarly inapposite since in those cases, like in Rockwell, fraud 
could be inferred from the beneficiary’s statements or actions.  (Def.’s Reply 17-18.)  Emery-Waterhouse 
Co. v. Rhode Island Hosp. Tr. Nat. Bank, 757 F.2d 399, 405 (1st Cir. 1985) (beneficiary submitted draw 
request after internally confirming that no draw amounts were due and payable), Nostrum Laboratories 
Inc. v. Martec USA, LLC, No. 600364/2009, 2009 WL 6318144, at *6 (N.Y. Sup. Ct. Mar. 3, 2009) (after 
applicant cured default, beneficiary misrepresented to the issuing bank that no payment had been made 
and it was entitled to draw on the letter of credit); Levin v. Meagher, No. A103735, 2004 WL 1664864 
(Cal. Ct. App. July 27, 2004) (beneficiary attempted to draw on a debt that was already paid). 
> Defendant argues that summary judgment  must also be denied because it is “entitled to discovery into TC 
Skyward’s records and communications and to depose its personnel regarding matters of knowledge and 
                                     16 

                           IV.    CONCLUSION 
     Defendant’s  converted  motion  for  summary  judgment,  (ECF  No.  14),  is  DENIED. 
Plaintiff's cross-motion for summary judgment, (ECF No. 23), is GRANTED.  The Clerk of Court 
is directed to close the motions, accordingly. 

Dated: New York, New York 
     August 31, 2021 
                                           SO ORDERED.             dr 
                                               pew     ey  5, Doni 
                                           GEQRGE’B. DANIELS 
                                           United Stafes District Judge 

intent.” (Def.’s Reply 23.)  Having failed to present any facts that would support a claim that Plaintiff's 
draw request was intentionally fraudulent in its opening brief or reply, Defendant’s new argument that it 
should be given the opportunity to conduct discovery in hopes of locating proof of fraudulent intent is not 
persuasive.  Caldarola, 298 F.3d at 160 (2d Cir. 2002). 
                                     17 

Additional Information

TC Skyward Aviation U.S., Inc. v. Deutsche Bank AG, New York Branch | Law Study Group