On September 26, 2024, the First Department issued a decision in TH Fashion Ltd. v. Vince Holding Corp., 2024 NY Slip Op. 04630, holding that offering to assist in getting invoices paid did not give rise to an account stated claim, explaining:
An account stated claim is an account balanced and rendered, with an assent to the balance express or implied; so that the demand is essentially the same as if a promissory note had been given for the balance. Thus, a defendant’s receipt and retention of invoices seeking payment for goods or services rendered, without objection within a reasonable time, gives rise to an actionable claim for account stated.
Here, liberally construing the pleadings in plaintiff’s favor, the complaint failed to plead the elements of an account stated claim against Vince. Plaintiff failed to allege any contractual relationship with Vince, relying only on email exchanges with one of Vince’s employees regarding outstanding invoices owed by codefendant Rebecca Taylor, Inc., a subsidiary of Vince. In these emails, plaintiff did not seek the same damages as sought in the complaint and only requested that Vince provide the payment status on certain invoices past due and owed by Rebecca Taylor, Inc. In response, Vince indicated that it would escalate the issue for review and report back with a payment update status as soon as possible. Plaintiff’s attempt to solicit Vince’s assistance in obtaining payment does not give rise to a cause of action for an account stated.
(Internal quotations and citations omitted).