It was reported that Global Royalty Trading SAL, which is based in Beirut, filed the US$14.8mil (RM59.8mil) suit against her at the Kuala Lumpur High Court on June 26 through Messrs David Gurupatham and Koay.
The firm in its statement of claim, said the former prime minister's wife had acknowledged in a letter on May 22 that she received the items.
Global Royalty Trading said in its statement of claim dated Feb 10 that 44 pieces of jewellery comprising a tiara, diamond necklaces, rings, bracelets and earrings were sent to Rosmah.
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The statement of claim added that while Rosmah had acknowledged in writing to receiving the consignment, the items were no longer in her custody.
The police raided several houses linked to former prime minister Datuk Seri Najib Tun Razak for a few days beginning May 16.
Global Royalty Trading also alleged in its statement of claim that Rosmah was a long-standing customer and that it would send consignments of jewellery to her on her demand.
She would then evaluate and purchase the items which she paid on her own or through a third party.
The firm added that Rosmah would sometimes loan the jewellery, with the receiving party being herself or her agent in Kuala Lumpur, Singapore or Dubai.
Global Royalty Trading also said those that were not chosen would be returned.
The jewellery firm is seeking a declaration from the court that it is the rightful owner of the 44 items.
It is also seeking a mandatory order for the items to be returned and failure to do so, Rosmah has to pay the amount based on the value of the items.