The Court notes that one district court in this Circuit has carefully analyzed Citric Acid and found that the Ninth Circuit cited favorably therein to a Third Circuit opinion which holds that “practical ability” is a factor for the “legal control” test. AFL Telecomms. LLC v. SurplusEQ.com Inc., No. CV11-1086 PHX DGC, 2012 WL 2590557, at *2 (D. Az. July 5, 2012) (citing Gerling Int'l Ins. Co. v. Comm'r, 839 F.2d 131, 140-41 (3rd Cir. 1988)). Precedents in this district have, however, distinguished AFL Telecommunications. See Seifi v. Mercedes-Benz U.S.A., LLC, No. 12-CV-05493TEH (JSC), 2014 WL 7187111, at *2 (N.D. Cal. Dec. 16, 2014); cf. also Dugan v. Lloyds TSB Bank, PLC, No. 12CV02549WHANJV, 2013 WL 4758055, at *2 (N.D. Cal. Sept. 4, 2013).