Fujifilm Sues JAL Equity, Marketing.com for Breach of Contract

Editor’s Note: What is reported in this article was taken from publicly available records — such as court documents — and previously published information.

On April 30, Fujifilm North America Corp. filed a complaint against Marketing.com and its parent organization JAL Equity, alleging breach of contract to pay past due payments. In total, Fujifilm alleges Marketing.com is liable for $381,759.74 — “comprising the entire accelerated unpaid balance of $347,054.31 and 10% late fees of $34,705.43, plus accrued interest and reasonable attorneys’ fees and costs for collection,” according to the complaint.

The suit, filed in the U.S. District Court, Southern District of New York, alleges that Marketing.com is in breach of an Installment Payment Agreement for Past Due Amounts dated Jan. 2, 2026. The agreement was made to address “unpaid accounts receivable balances due and owing to Fujifilm for product purchases totaling $347,054.31,” according to the agreement.

Per the lawsuit, the agreement laid out a plan for Marketing.com to make “26 consecutive weekly installment payments, each in the amount of $13,348.24, commencing January 2, 2026,” but the company “[defaulted] from the very first installment.” Fujifilm attempted to collect payment from Marketing.com through March 23, according to the court documents.

The second part of Fujifilm’s suit alleges breach of contract against JAL Equity. The allegation is in relation to a Guaranty executed on Jan. 2, in which “JAL Equity unconditionally and absolutely guaranteed full and prompt payment of all payment obligations of Marketing.com under the Payment Agreement,” according to the filing.

On March 24, when Fujifilm allegedly still had not received payment from Marketing.com, it “made a demand upon JAL Equity, as guarantor, for payment of all amounts due and owing by Marketing.com under the Payment Agreement,” according to the complaint. Fujifilm alleges it did not receive payment from JAL Equity either.

In two summonses dated May 1, Marketing.com and JAL Equity were ordered to respond to Fujifilm’s complaint or ask the judge to dismiss or limit the case within 21 days.

The Details

According to the agreement, the unpaid balances totaling $347,054.31 were attributed to several subsidiaries of JAL Equity. These include NPC LLC, Action Printing, ColorArt, HBP Marketing, Kubin-Nicholson, Las Vegas Color Graphics, Stratis Printing, Mossberg & Co., Response Envelope, Smith-Edwards-Dunlap, Southland Envelope, and Kappa Graphics.

Of note, not all of these companies remain operationally functional. Last year, Marketing.com filed a WARN notice in California on June 30 for the permanent closure of Southland Envelope by Sept. 1. It subsequently filed a WARN notice announcing the closure of Action Printing, in Fond du Lac, Wisconsin, by Oct. 31. ColorArt filed for Chapter 11 bankruptcy on Nov. 5. The assets of several of these companies were put up for auction in early 2026, including:

• HBP Marketing, Hagerstown, Maryland, on Feb. 17.
• Mossberg & Co., South Bend, Indiana, on Feb. 19.
• Kubin-Nicholson, Milwaukee, Wisconsin, on Feb. 24.
• Stratis Printing (aka Stratis Visuals), Torrington, Connecticut, on April 7.

Additionally, some companies were auctioned as a “complete offering,” including:

• Las Vegas Color Graphics, Las Vegas, on March 17.
• Kappa Graphics, Hughestown, Pennsylvania, on April 1.
• NPC LLC, Tampa, Florida, on May 5.

Response Envelope, Ontario, Canada, is set to be sold in its entirety on May 21.

Fujifilm alleges that, per the agreement, it made several attempts to collect payments from Marketing.com starting on Jan. 2, but had not yet received payment through Jan. 30, when it demanded via email that all five past due payments — totaling $66,741.20 — be paid immediately.

According to the court documents, the scheduled Feb. 6 payment was not received, and Fujifilm again requested immediate payment for all past due funds — now totaling $80,089.44.

In an email sent March 9, Fujifilm demanded “immediate payment of the entire unpaid balance of $347,054.31,” setting a deadline of March 16. Fujifilm noted in the email that Marketing.com had yet to address the previous two Notices of Default and Demands to Cure dated Jan. 30 and Feb. 9 and had “generally ignored its payment obligations.”

Fujifilm alleges that no payment was received by the deadline. On March 17, the company extended its deadline, demanding Marketing.com pay the full Unpaid Balance by March 23, per an email sent by Fujifilm. In addition, the email outlined that if the full Unpaid Balance were not received by that date, Fujifilm would take the following actions, as agreed upon in the Jan. 2 payment agreement:

• Commence litigation.
• Require additional payment of late fees totaling $34,705.43 (10% of the full Unpaid Balance).
• Recover any attorney fees and costs associated with pursuing litigation.

Following the alleged failure to pay the full Unpaid Balance by March 23, Fujifilm sent an email on March 24 to JAL Equity, demanding it pay the Unpaid Balance in full, in addition to the 10% late fees, no later than March 31.

“If these funds are not received by March 31, 2026, Fujifilm will commence legal action against both Marketing.com and JAL Equity,” the email reads.

In the suit, Fujifilm alleges it did not receive any payments by the March 31 deadline. As such, the company filed the lawsuit on April 30. In separate summonses dated May 1, JAL Equity and Marketing.com were ordered to respond to the complaint or ask for full or partial dismissal of the case within 21 days.

Fujifilm declined to comment due to ongoing litigation. Marketing.com and JAL Equity did not respond to requests for comment ahead of publication.

This is a developing story.