Lady Gaga isn't giving an inch in attempting to settle the lawsuit filed by her former assistant, Jennifer O'Neill.

O'Neill has claimed she is owed 7,168 hours of unpaid overtime, equaling about $393,000 based on her $75,000 a year salary.

In court documents obtained by the Mail on Sunday , the singer submitted a 200-page witness statement in which she gives her side of the story, explaining why she doesn't believe her former best friend is owed a dime in overtime.