Sun

MEMORANDUM **

Tei Yan, Yeh Wah and Philipe Sun appeal the district court’s dismissal of their wrongful death action against Taiwan and Taiwanese agencies for lack of subject matter jurisdiction under the Foreign Sovereign Immunities Act, 28 U.S.C. §§ 1330 , 1602 et seq. (FSIA). The Suns’ action stems from their son’s and brother’s tragic drowning during a swimming activity on a Taiwanese cultural study tour sponsored by the Taiwanese government.

The existence of subject matter jurisdiction under the FSIA is a question of law reviewed de novo. See Corzo v. Banco Cent. de Reserva del Peru, 243 F.3d 519, 522 (9th Cir.2001). We review the district court’s findings of fact relevant to its determination of subject matter jurisdiction for clear error. See Schoenberg v. Exportadora de Sal, S.A. de C.V., 930 F.2d 777, 779 (9th Cir.1991). A district court may look at whatever evidence has been submitted to determine whether subject matter jurisdiction exists. Adler v. Federal Republic of Nigeria, 107 F.3d 720, 728 (9th Cir.1997). “The district court should con *531 sider all evidence before it in resolving the immunity issue.” Id.

Under the FSIA, a foreign state and its agents and…