ON REMAND FROM THE SUPREME COURT OF THE ‘ UNITED STATES

On August 2, 2004, we affirmed the district court’s dismissal of Arbaugh’s suit for lack of subject matter jurisdiction under our binding precedent, which held that a failure to qualify as an “employer” with fifteen employees under Title VII deprives a district court of subject matter jurisdiction. Arbaugh v. Y&H Corp., 380 F.3d 219, 224 (5th Cir. 2004). The Supreme Court granted certiorari and on February *574 22, 2006, reversed and remanded, holding that the threshold number of employees for application of Title VII is an element of a plaintiffs claim for relief, not a jurisdictional issue. Arbaugh v. Y&H Corp., — U.S. —, 126 S.Ct. 1235, 1245, 163 L.Ed.2d 1097 (2006). Thus, the Supreme Court has overruled the basis for the district court’s dismissal and our affirmance. Accordingly, we REVERSE the decision of the district court and REMAND this case for further proceedings consistent with the Supreme Court’s opinion.