ORDERED that the order is affirmed insofar as appealed from, with costs.
The defendant's statements about which the plaintiff complains were expressions of opinion. Since they were accompanied by a recitation of the facts upon which such opinion was based, they are not actionable as defamation (see Gross v. New York Times Co., 82 N.Y.2d 146; Steinhilber v. Alphonse, 68 N.Y.2d 283; Zuber v. Bordier, 135 A.D.2d 709). The defendant's motion to dismiss the complaint, therefore, was properly granted.
In light of our determination, we need not reach the plaintiff's remaining contentions.
ALTMAN, J.P., KRAUSMAN, GOLDSTEIN and ADAMS, JJ., concur.