is a case involving Palace Holdings, Inc. and the State Compensation Insurance Fund. The Workers' Compensation Appeals Board dismissed the Petition for Reconsideration as untimely, as it was not filed within 25 days of the decision. The Board also stated that, had the petition been timely-filed, it would have been denied on the merits.

PALACE HOLDINGS, INC.; STATE COMPENSATION INSURANCE FUND ANA CARRANZA WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIAANA CARRANZA, Applicant,vs.PALACE HOLDINGS, INC.; STATE COMPENSATIONINSURANCE FUND, Defendants.Case Nos. ADJ1246006 (VNO 0554055)ORDER DISMISSING PETITION FOR RECONSIDERATION            We have considered the allegations of the Petition for Reconsideration and the contents of the Report and Recommendation on Petition for Reconsideration of the workers’ compensation administrative law judge (WCJ). Based on our review of the record, and for the reasons stated in said report which we adopt and incorporate, we will dismiss the petition as untimely. The Findings of Fact and Order issued on April 21, 2011. Lien Claimant did not file the Petition for Reconsideration within 25 days of the decision (20 days per Labor Code section 5903, plus 5 days for mailing per Code of Civil Procedure section 1013). Accordingly, the Petition for Reconsideration is untimely and must be dismissed.            Furthermore, had the petition been timely-filed, for the reasons stated by the WCJ in the Report, which we adopt and incorporate, we would deny on the merits./ / // / // / // / // / // / // / / ,             For the foregoing reasons,            IT IS ORDERED that said Petition for Reconsideration is DISMISSED.WORKERS’ COMPENSATION APPEALS BOARD_______________________________________________DEIDRA E. LOWEI CONCUR,_______________________________________________  MARGUERITE SWEENEY_______________________________________________  ALFONSO J. MORESIDATED AND FILED AT SAN FRANCISCO, CALIFORNIA  NOV 13, 2012SERVICE MADE ON THE ABOVE DATE ON THE PERSONS LISTED BELOW AT THEIR ADDRESSES SHOWN ON THE CURRENT OFFICIAL ADDRESS RECORD.HOLMES CHIROPRACTIC CLINICPINNACLE LIENSTATE COMPENSATION INSURANCE FUNDsye ADJ1246006 , (VNO0554055)

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