MEMORANDUM OF DECISION AND ORDER
Presently before the Court are the motions by defendants Medical World Communications, Inc. (“MWC”), Romaine Pier-son Publishers, Inc. f/k/a Romaine Pierson Acquisition Co. (“Romaine Publishers”), John J. Hennessy (“Hennessy”), James Granato (“Granato”), Daniel Perkins (“Perkins”), Robert Issler (“Issler”), Eugene Conselyea (“Conselyea”), and James King (“King”) (collectively, “Defendants”) to dismiss the Amended and Supplemental Complaint pursuant to Federal Rule of Civil Procedure 12(b)(6). For the reasons stated below, the motions are granted in part and denied in part. 1
BACKGROUND
The relevant facts alleged by Plaintiff, which are accepted as true for purposes of this motion, are as follows. Plaintiff, at all time relevant, was a resident of Glenwood Landing, Nassau County, New York. (Am. and Supplemental Compl. ¶ 18.) Plaintiff was hired by Romaine Publishers in 1994, which was then located in Port Washington, New York. (Id. ¶ 27.) In or about August 1995, Romaine Publishers was acquired by MWC. (Id. ¶ 31.) As part of that acquisition, Plaintiff became an employee of MWC. (Id. ¶ 33.) In the Fall of 1996, MWC moved its offices to Westbury, New York and Plaintiff continued her employment at this new location. (Id. ¶ 32.) In May 2002, MWC closed its Westbury office and Plaintiff began to work from a home office established at her residence in New York. (Id. ¶ 38.) While working from home, Plaintiff traveled to MWC’s headquarters in New Jersey once a month for, inter alia, meetings and sales training. (Id. ¶ 40.) Commencing in February 2003, Plaintiff was required to work every Monday at MWC’s New Jersey office. (Id. ¶ 109.)
Plaintiff alleges that in June 2002, a coworker, Emily McCardell (“McCardell”), was sexually harassed by Granato while the two were attending a convention in San Diego, California. (Id. ¶¶ 52-68.) While Plaintiff did not witness the alleged harassment, she alleges that she was told by McCardell that Granato was drunk and behaving in a sexually inappropriate manner. (I d. ¶ 64.) Plaintiff further alleges that she reported the incident to Perkins, her supervisor, on July 15, 2002. (Id. ¶¶ 46, 72-74.)
Thereafter, in August 2002, Plaintiff attended another convention where Grana-to’s behavior, including his drinking and sexual harassment of co-workers, was further discussed among Plaintiff, Perkins, McCardell, and Maurice Nogueira, a sales representative. (Id. ¶ 76.) Plaintiff questioned Perkins as to why no action was being taken with regard to Granato, whom she labeled as a “major liability to the company.” (Id. ¶¶ 77-78.) Perkins responded by stating that he was tired of Plaintiff “threatening litigation” and fired *105 Plaintiff (Id. ¶¶ 79-81.) Later that evening, Perkins rehired and then again fired Plaintiff. (Id. ¶ 82.) The following day, Perkins rehired Plaintiff. (Id. ¶ 83.) Immediately thereafter, on or about August 28, 2002, Plaintiff was stripped of her title as Associate Publisher without any explanation. (Id. ¶ 84.)
Plaintiff alleges that over the ensuing months and as a direct result of her reporting the alleged McCardell-Granato incident, Defendants instituted a systematic effort of unjustifiably criticizing her performance and making her working conditions increasingly difficult. (Id. ¶¶ 85-148.) Specifically, Plaintiff alleges that this retaliation came in the form of hold-backs on commissions allegedly due her, false accusations lodged against her by King, disparate treatment based on her gender, the wrongful institution of a performance review which was meant to criticize her, a pretextual plan to terminate her employment, the reallocation of a desk she once used once a week to a new employee, her co-workers’ refusal to speak to her, the reassignment of certain accounts, her exclusion from conventions, her wrongful placement on probation, actions by King which prevented her from procuring sales, and the wrongful withholding of expenses. (Id. ¶¶51, 102-03, 113-32, 142-68, 180, 185-85, 192-97, 199, 205-20, 222-24, 226, 263.)
On June 4, 2003, Plaintiff was placed on probation. (Id. ¶ 150.) The reasons given by management for her probation were “1) chronic tardiness to MWC meetings, 2) unsatisfactory levels of sales activity (appointments), 3) poor account penetration, and 4) unsatisfactory performance in meeting sales goals (under 70% of plan for June).” (Id. ¶ 155.) On June 26, 2003, Plaintiff filed a formal complaint with Human Resources alleging that she was being retaliated against as a result of her reporting of the McCardell-Granato incident. (Id. ¶ 157.) On July 7, 2003, Human Resources advised Plaintiff that it had conducted a thorough investigation into her complaint and concluded that no sexual harassment or inappropriate behavior had occurred between Granato and McCardell. (Id. ¶ 169.) Upon Plaintiffs presentation of new evidence to Human Resources, MWC hired an outside consultant to rein-vestigate Plaintiffs claim of retaliation as well as the alleged sexual harassment of McCardell. (Id. ¶ 175.) The outside consultant’s report acknowledged that “there may have been inappropriate behavior at that conference” by Granato towards McCardell but failed to address Plaintiffs claim of retaliation. (Id. ¶¶ 176-77.) Plaintiff was ultimately terminated on October 24, 2003, allegedly based upon Defendants’ gender discrimination and retaliation. (Id. ¶ 247.)
DISCUSSION
The court may not dismiss a complaint under Rule 12(b)(6) unless it appears beyond doubt that the plaintiff can prove no set of facts in support of his claim which would entitle him to relief.
Aetna Cas. and Sur. Co. v. Aniero Concrete Co.,
Here, Defendants move to dismiss counts three, four, five, six, thirteen, fifteen, and sixteen, as well as all claims *106 against Romaine Publishers and Conse-lyea. Defendants also move to strike paragraph 165 of the Amended and Supplemental Complaint. The Court will address Defendants’ arguments in turn.
I. Defendants’ Motion to Dismiss the Amended and Supplemental Complaint as Against Romaine Publishers is Denied
Defendants contend that all claims should be dismissed as to Romaine Publishers because the Amended and Supplemental Complaint fails to attribute any specific acts to this corporate defendant. Instead, Defendants argue, Plaintiff specifically attributes all wrongful acts to either MWC or the individually named defendants.
The Amended and Supplemental Complaint states that “[f]or purposes of pleading the claims herein, MWC and ROMAINE [PUBLISHERS] will be collectively referred to as ‘MWC’ unless otherwise stated.” (Am. and Supplemental Compl. ¶ 20 n. 1.) In their answer, Defendants admit that MWC was Plaintiffs employer but that Romaine Publishers, as a subsidiary of MWC, paid her wages. (Answer ¶¶ 33, 232.) Because every allegation against MWC is also pleaded against Romaine Publishers, and because Plaintiff, at this early state of the litigation, cannot be expected to more precisely articulate the relationship between the two companies or their roles in Plaintiffs claims, Defendants’ motion to dismiss the Amended and Supplemental Complaint as to Romaine Publishers is denied.
II. Defendants’ Motion to Dismiss the Third and Fourth Causes of Action is Denied
A. Defendants’ Non-resident Status Does Not Bar Plaintiff’s Claims
The third and fourth causes of action allege retaliation and gender discrimination in violation of the New York State Human Rights Law (“NYSHRL”), New York State Executive Law §§ 296 et seq. It is well settled that the NYSHRL does not provide a cause of action to a New York resident for discriminatory acts committed outside of New York by a foreign corporation.
See, e.g., Wilcox v. PRC of New York L.P.,
No. 95-CV-1292,
In
Sherwood v. Olin Corp.,
In order to allege discrimination within New York, [plaintiff] must allege more than her New York residence; she must allege that an unlawful discriminatory practice originated within New York state, that a discriminatory practice affected the terms, conditions, or privileges of [her] employment in New York, or that [defendant] retaliated against her because she complained about such discriminatory practices.
Id.
at 1425-26 (internal quotation marks and citations omitted);
see also Wilcox,
a plaintiff need not allege that the discrimination originated in New York if she alleges, as [plaintiff] does, that the discriminatory practice affected the conditions of her employment in New York. Although [plaintiffs] amended complaint provides no details about how [defendant’s] harassing conduct affected her employment, her allegations that this conduct made her job in New York more difficult to perform are sufficient to rebut defendants’ argument that ... her New York Human Rights Law claims [are barred].
Wilcox,
B. Defendants Hennessy and Grana-to
Defendants contend that the third and fourth causes of action for retaliation and gender discrimination, respectively, as against Hennessy and Granato should be dismissed because: (1) there are no allegations to support any inference that Hennessy actively participated in the alleged retaliation and discrimination; and (2) there is no nexus between Plaintiffs protected activity and Granato’s alleged misconduct. Because the Court finds that Plaintiffs allegations satisfy the requirements of Rule 12(b)(6), Defendants’ motion in this regard is denied.
1. The Court Denies Defendants’ Motion to Dismiss The Third and Fourth Causes of Action as to Hennessy
Plaintiff relies on the following paragraphs of the Amended and Supplemental Complaint to support her claim against Hennessy:
101. Upon information and belief, IS-SLER acted in concert with PERKINS and KING in their efforts to retaliate and discriminate against [Plaintiff] with the full knowledge and direction of the CEO HENNESSY.
178. On August 18, 2003, [Plaintiff] was called into a meeting with Human Resources and given a memo dated August 14, 2003, from the CEO, HENNESSY, that provided a summary of the outside consultant’s findings from the second investigation of [Plaintiffs] complaint.
179. The memo attacked [Plaintiffs] character alleging an alcohol abuse problem and otherwise defaming [Plaintiff] and was silent with regard to the *108 issue of [Plaintiffs] complaint of retaliation.
274. Furthermore, MWC knew, or had reason to know, or should have known that retaliatory conduct was taken against [Plaintiff] as the conduct was committed by senior management, and upon information and belief, under the direction of the CEO, Hennessy.
(Am. and Supplemental Compl. ¶¶ 101, 178-79, 274, 286.) Under the NYSHRL, it is unlawful “for any person to aid, abet, incite, compel or coerce the doing of any of the acts forbidden under this article, or attempt to do so.” N.Y. Exec. Law 296(6). The Second Circuit has interpreted this provision to mean that an employee may be sued individually if he or she “actually participates in the conduct giving rise to a discrimination claim.”
Tomka v. Seiler Corp.,
2. The Court Denies Defendants’ Motion to Dismiss The Third and Fourth Causes of Action as to Gra-nato
Plaintiff alleges that apart from Grana-to’s alleged sexual harassment of MeCar-dell, Granato sent a false e-mail to Perkins, King and the President of MWC, stating that Plaintiff had made an erroneous statement regarding a project sponsored by one of MWC’s clients. (Am. and Supplemental Compl. ¶ 124.) The e-mail stated that Plaintiffs actions were “unethical and detrimental to the good standing of the journal and that [Plaintiffs] conduct is reprehensible.” (Id. ¶ 125.) Plaintiff further alleges that she was told by King not to respond to Granato’s email and that he would take care of it, although he never did. (Id. ¶¶ 127-28.) Granato argues that Plaintiffs claims must be dismissed because there is no nexus between his e-mail and the allegedly adverse actions taken against Plaintiff.
In order to establish a prima fa-cie case of retaliation, a plaintiff must demonstrate that “(1) she was engaged in an activity protected under Title VII; (2) the employer was aware of plaintiffs participation in the protected activity; (3) the employer took adverse action against plaintiff; and (4) a causal connection existed between the plaintiffs protected activity and the adverse action taken by the employer.”
Mack v. Otis Elevator Co.,
III. Plaintiff’s Fifth and Sixth Causes of Action Are Dismissed
In her fifth and sixth causes of action, Plaintiff seeks monetary damages for Defendants’ alleged discriminatory and retaliatory acts in violation of the New York City Human Rights Law (“NYCHRL”). In order to state a claim under the NYCHRL, Plaintiff must allege that the defendants “intentionally discriminated against them within New York City.”
See, e.g., Casper v. Lew Lieberbaum & Co.,
No. 97 Civ. 3016,
In support of her claim, Plaintiff relies on paragraphs 300 and 304 of her Amended and Supplemental Complaint wherein she alleges that “many wrongful acts committed against [Plaintiff] by the Defendants, some of which are complained of herein, occurred within the City of New York.” (Am. and Supplemental Compl. ¶¶ 300, 304.) Plaintiffs general allegations, which do not identify any particular acts that allegedly occurred in New York City, are insufficient to state a claim under the NYCHRL. In Plaintiffs Memorandum of Law, however, Plaintiff cross-moves for leave to amend so that she may separately state the location of Defendants’ allegedly wrongful acts. She contends that she visited clients in New York City on a weekly basis, was subjected to abuse by Granato at work-related functions held in New York City, and had meetings with her superiors in New York City, which all resulted in her losing accounts and commission at that locale. Defendants oppose Plaintiffs application to amend on prejudice and timeliness grounds.
In the Court’s view, given that Plaintiff may be able to state cognizable claims under the NYCHRL, Plaintiff should be given an opportunity to formally move for leave to amend so that these issues can be properly presented to the Court. Accordingly, Plaintiffs fifth and sixth causes of action are dismissed for failure to state a claim. However, should Plaintiff seek to replead these claims, the Court hereby grants Plaintiff leave to move to amend for this limited purpose only. Any such motion shall be served on or before August *110 16, 2005; any opposition papers shall be served on or before August 30, 2005; and any reply papers shall be served on or before September 6, 2005, at which time Plaintiff shall file all papers with the Court.
IV. The Thirteenth Cause of Action Against King is Dismissed in Part
The thirteenth cause of action is asserted against King only and asserts a claim for slander per se. “The elements of a cause of action for slander under New York law are (i) a defamatory statement of fact, (ii) that is false, (iii) published to a third party, (iv) ‘of and concerning’ the plaintiff, (v) made with the applicable level of fault on the part of the speaker, (vi) either causing special harm or constituting slander per se, and (vii) not protected by privilege.”
Albert v. Loksen,
King contends that Plaintiffs claim fails as a matter of law because the statements he allegedly made are statements of opinion, not fact. Under New York law, whether the challenged statements are fact or opinion is a question of law to be decided by the Court.
See Steinhilber v. Alphonse,
(1) an assessment of whether the specific language in issue has a precise meaning which is readily understood or whether it is indefinite and ambiguous; (2) a determination of whether the statement is capable of being objectively characterized as true or false; (3) an examination of the full context of the communication in which the statement appears; and (4) a consideration of the broader social context or setting surrounding the communication including the existence of any applicable customs or conventions which might “signal to readers or listeners that what is being read or heard is likely to be opinion, not fact.”
600 West 115th St. Corp. v. Von Gutfeld,
In the present case, Plaintiff alleges that King made the following statements in the presence of Yolanda Adams, a new account representative and subordinate of King, and several other persons whose names are unknown to Plaintiff:
367. KING stated to Adams that [Plaintiff] was a “cancer on the company.”
368. KING stated to Adams that [Plaintiff] was “not very bright.”
*111 369. KING stated to Adams that [Plaintiff] was “not doing a good job.”
370. KING stated to Adams that [Plaintiff] was “mad because [Plaintiff] was not producing for quite some time.”
371. KING routinely stated to Adams that [Plaintiff] was discharged for “lack of performance.”
372. KING stated to Adams that [Plaintiffs] “customer service and follow up sucked.”
373. KING stated to Adams that [Plaintiff] was a “trouble maker and could not be believed.”
374. KING stated to Adams that “he received a lot of complaints about [Plaintiff].”
(Am. and Supplemental Compl. ¶¶ 367-374.)
King argues that all of these alleged statements are statements of opinion because they involve King’s subjective evaluation of Plaintiffs job performance and, therefore, are incapable of being objectively characterized as either true or false. Under New York law, statements made by employers criticizing their employees’ performance are generally protected statements of opinion.
See, e.g., Wait v. Beck’s N. Am., Inc.,
Applying these principles to the instant case, King’s alleged statements that Plaintiff was “a cancer on the company”, “not very bright”, “not doing a good job”, “not producing for quite some time”, “a trouble maker and could not be believed”, and that her “customer service and follow up sucked” are all non-actionable statements of opinion. (Am. and Supplemental Compl. ¶¶ 367-370, 372-373.) These statements cannot be understood as conveying facts about Plaintiff and a reasonable person would think that King was merely conveying his opinion.
On the other hand, King’s alleged statements that “he received a lot of complaints about [Plaintiff]” and that Plaintiff was discharged for “lack of performance”, do imply a basis of fact and are capable of being proved true or false. (Am. and Supplemental Compl. ¶¶ 371, 374.) In fact, in his memorandum in support of the present motion, King submits that dismissal is appropriate with regard to these alleged statements because truth is an absolute defense to a claim of slander per se. (King’s Mem. in Supp. at 14.) Al
*112
though an employer’s critical assessment of an employee’s job performance generally constitutes protected opinion rather than fact, given that the gravamen of Plaintiffs Amended and Supplemental Complaint is that Defendants wrongfully terminated her based upon discrimination and retaliation, it is possible that King’s statements in this regard may have been merely pretextual and thus presumptively false.
See Sadowski v. Technical Career Insts., Inc.,
No. 93 Civ. 0455,
V. The Sixteenth Cause of Action is Dismissed
The sixteenth cause of action asserts a claim for intentional infliction of emotional distress against all Defendants based upon all of the allegations in the Amended and Supplemental Complaint. Under New York law, a claim for intentional infliction of emotional distress requires a showing of: “(1) extreme and outrageous conduct; (2) intent to cause, or reckless disregard of a substantial probability of causing, severe emotional distress; (3) a causal connection between the conduct and the injury; and (4) severe emotional distress.”
Conboy v. AT & T Corp.,
“New York courts are exceedingly wary of claims for intentional infliction of emotional distress in the employment context because of their reluctance to allow plaintiffs to avoid the consequences of the employment-at-will doctrine by bringing a wrongful discharge claim under a different name.”
Mariani v. Consolidated Edison Co.,
In the present case, Plaintiffs allegations that she was verbally abused, ostracized by co-workers, falsely criticized, directed not to report any complaints under threat of termination do not rise to the level of outrageousness required to state a claim for intentional infliction of emotional distress.
See, e.g., Murphy, 58
N.Y.2d at 293,
VI. The Court Declines to Dismiss Paragraph 165 of Amended and Supplemental Complaint
Defendants move to dismiss paragraph 165 of the Amended and Supplemental Complaint under Federal Rule of Civil Procedure 12(f) which provides that the Court “may order stricken from any pleading ... any redundant, immaterial, impertinent, or scandalous matter.” Fed. R.Civ.P. 12(f). Paragraph 165 alleges that certain e-mails Plaintiff received, stating that her co-workers were “LOL [laughing out loud]” about her loss of commissions and upcoming termination, were sent by “Kathleen Philippi (‘Philippi’), PERKINS’ former secretary, ‘special friend’ and/or lover.” (Am. and Supplemental Compl. ¶ 165.) Defendants contend that this allegation is designed solely to embarrass and harass Defendants and a non-party witness.
“Motions to strike ‘are not favored and will not be granted unless it is clear that the allegations in question can have no possible bearing on the subject matter of the litigation.’ ”
Crespo v. New York City Transit Auth.,
No. 01 CV 0671,
Here, it cannot be said that this allegation can have no bearing on Plaintiffs action as the crux of Plaintiffs claim is that Perkins and the other defendants were wrongfully plotting how to steal Plaintiffs commissions and terminate her position. The fact that Philippi may have been privy to confidential information in this regard may be relevant. Accordingly, Defendants’ motion to strike is denied.
VII. All Claims Against Conselyea Are Dismissed
Defendants move to dismiss the entire Amended and Supplemental Complaint as to Conselyea arguing that the Court lacks personal jurisdiction over this defendant. On a motion to dismiss, the plaintiff bears the burden of establishing that the Court has jurisdiction over the defendant.
See Whitaker v. American Telecasting, Inc.,
Here, Plaintiff asserts two claims against Conselyea, one for slander per se and one for intentional infliction of emotional distress, the latter of which has already been dismissed. It is undisputed that Conselyea was at all times relevant a resident of New Jersey. (Am. and Supplemental Compl. ¶ 26.) Thus, the Court must look to New York’s long-arm statute, N.Y. C.P.L.R. § 302(a), to determine whether it may exercise personal jurisdiction over Conselyea. Plaintiff contends *114 that both sections 302(a)(1) and 302(a)(3) are applicable. Section 302(a)(3) specifically exempts from its purview causes of action based on defamation and is therefore inapplicable. 3
Section 302(a)(1) provides that New York courts may assert personal jurisdiction over a non-domieiliary defendant who “transacts any business within the state or contracts anywhere to supply goods or services in the state.” N.Y.C.P.L.R. § 302(a)(1). The only allegations in the Amended and Supplemental Complaint pertaining to Conselyea provide as follows:
381. That heretofore and on or about October 27, 2003, in the State of New Jersey, the Defendant CONSELYEA in the presence and hearing of Adams and several other persons who[se] names are unknown to the Plaintiff, maliciously spoke of and concerning [Plaintiff] false and defamatory words stating that [Plaintiff] “had been fired because of lack of performance.”
382. This false and defamatory statement was made to members of the staff of PERQ/HCI, an entity which sells readership data [on] all medical publications to all publishing houses and significant advertising agencies, thereby injuring [Plaintiffs] reputation and permanently damaging her ability to obtain substitute employment.
383. By reason of the foregoing false and defamatory statements having been spoken of and concerning [Plaintiff] by CONSELYEA, [Plaintiff] was injured in her reputation, business and profession and then suffered great pain and mental anguish to her damage....
(Am. and Supplemental Compl. ¶¶ 381-83.)
Plaintiffs allegations that Conse-lyea defamed her while in New Jersey clearly do not support a prima facie showing of jurisdiction under section 302(a)(1). Plaintiff asserts new facts, however, in her memorandum of law asserting that “Con-selyea routinely comes to New York for client meetings, negotiating and executing contracts to supply goods and services in New York; He entertains clients in New York and comes to special business events in New York.” (Pl.’s Mem. at 36.) These unsworn statements are not properly before the Court and will not be considered.
See Novak v. Overture Servs., Inc.,
CONCLUSION
For the foregoing reasons, Defendants’ motion to dismiss the Amended and Sup *115 plemental Complaint is DENIED in part and GRANTED in part. Defendants’ motion is DENIED to the extent Defendants seek to: (1) dismiss the Amended and Supplemental Complaint as to defendant Romaine Pierson Publishers, Inc. f/k/a Romaine Pierson Acquisition Co.; (2) strike paragraph 165 of the Amended and Supplemental Complaint; and (3) dismiss the third and fourth causes of action. The motion is GRANTED to the extent Defendants seek to: (1) dismiss the Amended and Supplemental Complaint as to defendant Eugene Conselyea; and (2) dismiss the fifth, sixth, and sixteenth causes of action. The motion is GRANTED IN PART and DENIED IN PART as to the thirteenth cause of action. Plaintiff may move for leave to amend with regard to her fifth and sixth causes of action ONLY in accordance with this decision. Finally, the fourteenth cause of action is dismissed based upon Plaintiffs voluntary withdrawal of this claim.
SO ORDERED.
Notes
. Plaintiff withdraws her fourteenth cause of action against defendant James Granato. (Pl.'s Opp'n Mem. at 32.) Accordingly, this claim is hereby dismissed.
.
In his reply papers, Granato states for the first time, without citing any precedent, that Plaintiff’s claims against him under the NYSHRL should be dismissed because he "does not have an ownership interest in MWC nor did he make decisions concerning Plaintiff’s employment.” (Defs.'s Reply Mem. at 4.) This argument has been waived for purposes of the present motion.
See Tischmann
v.
ITT/Sheraton Corp.,
. Section 302(a)(3) provides that New York courts may assert personal jurisdiction over a non-domiciliary defendant who "commits a tortious act without the state causing injury to person or property within the state, except as to a cause of action for defamation of character arising from the act." N.Y. C.P.L.R. § 302(a)(3) (emphasis added).
