Atain Specialty Insurance Company, a Michigan corporation, has filed a complaint in the United States District Court for the Central District of California, seeking declaratory relief that it has no duty to defend or indemnify SQS Contractors, Inc. or its officer, Rosa Del Carmen Santillana, in litigation related to a commercial construction project in Covina, California. The underlying action involves P&K Builders, LLC’s claims against Retail Ventures One, LLC and others for breach of contract, open book account, account stated, reasonable value of labor and materials furnished, and foreclosure of mechanics lien, with damages sought totaling $3,595,233.70.