NAMPA, ID – MPC Corp. is being sued for allegedly failing to pay nearly $350,000 worth of computer parts delivered to a subsidiary.

In a court filing, LSI Corp. of Pennsylvania alleges MPC has refused to pay a past due amount of $348,673 for the parts. The parts were purchased between December 2007 and April 2008, the suit claims.

MPC acquired the subsidiary, now known as MPC-Nashville, from Gateway last year. It has since announced the transfer of those manufacturing operations to Flextronics in Juarez, Mexico.

LSI is suing for breach of contract, account stated and unjust enrichment. MPC has declined to comment.

Last month, MPC Computers was sued by Prism Pointe Technologies for allegedly failing to pay $732,287 worth of bills. That case is pending.