UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT _____________

No. 22-3305 _____________

VERTIV, INC.; VERTIV CAPITAL, INC.; and GNARITIS, INC., Appellants

v. WAYNE BURT PTE, LTD., and TGS MAHESH _____________ On Appeal from the United States District Court for the District of New Jersey (D.C. Civil No. 3:20-cv-00363) District Judge: Honorable Georgette Castner _____________

Argued: September 6, 2023

Before: CHAGARES, Chief Judge, HARDIMAN and FREEMAN, Circuit Judges.

(Filed: February 1, 2024) Robert T. Szyba [ARGUED] Seyfarth Shaw 620 Eighth Avenue New York, NY 10018 Counsel for Appellants Patrick T. Collins [ARGUED] Skoloff & Wolfe 293 Eisenhower Parkway Suite 390 Livingston, NJ 07039 Counsel for Appellee

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OPINION OF THE COURT ___________ FREEMAN, Circuit Judge.

This case originated as a simple breach-of-contract claim. But then the District Court learned that the defendant company was in liquidatio