UNITED STATES DISTRICT COURTFOR THE NORTHERN DISTRICT OF TEXASDALLAS DIVISIONIN RE MATTER OF SUBPOENA )No. 3:16-MC-98-SERVED ON SAMSUNG ELECTRONICS )(Related Case No. 3:14-CV-1849-K)AMERICA, INC. )ORDER 
Before the Court is ZeniMax Media, Inc. and id Software, LLC’s (collectively, “ZeniMax”)Emergency Motion to Compel Production of Documents and Deposition from Samsung ElectronicsAmerica, Inc. [ECF No. 1] (“Motion to Compel”) referred to the United States Magistrate Judge for determination. Electronic Order Referring Case, ECF No. 19. Upon consideration, the Motion toCompel [ECF No. 1] is GRANTED in part and DENIED in part.In the Motion to Compel, ZeniMax seeks to compel Samsung Electronics America, Inc.(“Samsung”) to produce documents and present a corporate representative for deposition inaccordance with a subpoena served on June 9, 2016. Mot. to Compel 1, ECF No. 1. ZeniMaxcontends that Samsung and its corporate affiliates are the beneficiaries of the unlawful use of itsconfidential and proprietary information.
 Id.
, ECF No. 1. ZeniMax contends that despite the fact thatit has narrowed its topics as requested by Samsung, Samsung has not provided any information, hasnot stated whether information is being withheld, has not confirmed that the requested informationexists, nor has produced the requested witness.
 Id.
at 2 & 6, ECF No. 1. ZeniMax contends thatSamsung has relevant information, because Samsung partnered with Oculus in 2014 to help with thedevelopment of the Samsung Gear VR.
 Id.
at 5, ECF No. 1. ZeniMax states that Samsung hasreleased three editions of the Gear VR, and the Gear VR is described by Samsung as being “powered by Oculus.”
 Id.
at 6, ECF No. 1. ZeniMax further states that through meet and confer efforts thatspanned for over 6 weeks, it narrowed its requests to seek information narrowly tailored to
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Samsung’s use of Oculus provided source code or technology, Samsung’s relationship with Oculusrelated to the Oculus Rift VR technology, and the relationship between, ZeniMax, Oculus, Facebook,and Samsung related to the VR technology at issue.
 Id.
at 6, ECF No. 1. ZeniMax states that it hasfurther restricted the relevant time period to 2013 through the present.
 Id.
at 11, ECF No. 1.Samsung argues in its response that ZeniMax’s subpoena requires Samsung to launch aworldwide hunt for vaguely defined documents without regard to corporate formalities or right of control of the sought documents. Resp. 1, ECF No. 6. Samsung argues that it does not have a dutyto produce information in response to the subpoena that is in the possession, custody, or control of other distinct entities such as its parent corporation, Samsung Electronics Co., Ltd. (“SamsungKorea”). Resp. 1, ECF No. 6. Samsung argues that if ZeniMax seeks information in the possession,custody, or control of other legal entities, it must properly serve that entity with a subpoena. Resp.1, ECF No. 6. In addition, Samsung argues that the information sought is equally available from thedefendants in the underlying lawsuit. Resp. 2, ECF No. 6. Furthermore, Samsung contends thatcollecting and producing the discovery ZeniMax seeks would be an enormous undue burden onSamsung and is not proportional to the needs of the underlying case. Resp. 2, ECF No. 6. ZeniMax argues in its reply that the information sought here is not available from thedefendants in the underlying case, because it is seeking information that the defendants are claimingthey do not possess. Reply 4-5, ECF No. 11. ZeniMax also argues that Samsung is not entitled toreimbursement because it has repeatedly taken reasonable steps to avoid imposing an undue burdenon Samsung. Reply 5, ECF No. 11. Samsung argues in its sur-reply that the requests should belimited to Samsung only, and not include Samsung Korea because ZeniMax failed to offer supportfor its conclusory statement that Samsung has a close working relationship with Samsung Korea.2
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Sur-Reply 1, ECF No. 14. Furthermore, Samsung argues that it has demonstrated undue burden or expense by specifically detailing the manner and extent of burden and providing an accompanyingdeclaration, and therefore, asks the Court to protect it from the significant expense resulting fromcompliance.
 Id.
 4, ECF No. 14.“When a subpoena is issued as a discovery device, relevance for purposes of the undue burden test is measured according to the standard of [Federal Rule of Civil Procedure] 26(b)(1).”
Gaedeke Holdings VII, Ltd. v. Mills
, No. 3:15-MC-36-D (BN), 2015 WL 3539658, at *3 (N.D. Tex.June 5, 2015) (citing
Williams v. City of Dall.
, 178 F.R.D. 103, 110 (N.D. Tex. 1998)). “Parties mayobtain discovery regarding any nonprivileged matter that is relevant to any party’s claim or defense. . . . Information within this scope of discovery need not be admissible in evidence to bediscoverable.” F
ED
.
 
R.
 
C
IV
.
 
P.
 
26(b)(1). “[T]he threshold for relevance in discovery is low.”
 Mfrs.Collection Co. v. Precision Airmotive, LLC 
, No. 3:12-CV-853-L, 2014 WL 2095367, at *1 (N.D.Tex. May 20, 2014) (citation omitted). “The moving party has the burden of proof to demonstrate that compliance with the subpoenawould be unreasonable and oppressive.”
Wiwa v. Royal Dutch Petroleum Co.
, 392 F.3d 812, 818(5th Cir. 2004) (internal quotation marks and citation omitted);
 see also Heller v. City of Dall.
, 303F.R.D. 466, 490 (N.D. Tex. 2014) (“A party resisting discovery must show specifically how each. . . request is overly broad, unduly burdensome, or oppressive. . . . This requires the party resistingdiscovery to show how the requested discovery was overly broad, unduly burdensome, or oppressive by submitting affidavits or offering evidence revealing the nature of the burden. . . . Failing to do so,as a general matter, makes such an unsupported objection nothing more than unsustainable boilerplate.” (citing
 Merrill v. Waffle House
, Inc., 227 F.R.D. 475, 477 (N.D. Tex. 2005);
S.E.C. v.
3
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