Source: Bang Showbiz NewsKatie Holmes has been spotted with a mystery man at her apartment sparking rumours she is dating again.The 'Dead Accounts' star - who split from husband Tom Cruise last June after six years of marriage and was awarded sole custody of their daughter Suri, six, - was reportedly spotted enjoying a flirty good night chat with a mystery man after he walked her inside her New York City apartment last Saturday night (15.12.12).A source told the New York Daily News: "They were saying a long, long goodnight, talking and looking pretty romantic in the lobby around 2am. He looked like a finance type, was wearing classic Cole Haan shoes and a navy pea coat. He walked her to the elevator and then she said 'good night' and smiled."The insider claimed that the 34-year-old actress looked completely smitten with her guest, and was "twirling her hair with one leg up. She was very pretty and very flirty!"Sources close to the actress dismissed the rumours and claim that the man is merely a good friend who is gay.Last month a friend of Katie's revealed she has never been happier since moving to New York and splitting from her 50-year-old 'Mission Impossible' star husband but insisted she was trying to stay single to focus on her daughter and her career.The source previously said: "Katie's happy, she's a totally new person. She's not dating anyone and she won't be anytime soon. It's not like she'd even have the time."Meanwhile, Katie's ex-husband Tom has reportedly moved on with Malin Akerman's sister Jennifer.