The dispositive question before this Court is whether the definition of insolvency under § 24.003 of the Texas Business and Commerce Code, a provision of the Texas Uniform Fraudulent Transfer Act (“TUFTA”), Tex. Bus. & Com.Code Ann. § 24.001 et seq. (Vernon 2002), requires *432 that a debtor’s debts be valued at book value. We agree with the district court’s conclusion that “although the TUFTA definitions of insolvency at issue here would permit debts [to] be valued at book value, they do not command that they be valued at book value” Waller v. Pidgeon, No. 3:06-CV-506, 2008 WL 2338217 (N.D. Tex. June 5, 2008) (unpublished). We also agree with the district court that, because Appellant “bases his entitlement to prevail on his claim solely on his legal interpretation of TUFTA” and does not otherwise assert facts to support a finding of insolvency, dismissal with prejudice was appropriate. See id.

Accordingly, we AFFIRM the judgment of the district court.