Valley Christian Home; State Compensation Insurance Fund Reina Guerra WORKERS COMPENSATION APPEALS BOARDSTATE OF CALIFORNIAReina Guerra, Applicant,vs.Valley Christian Home; State Compensation Insurance Fund), Defendant(s).Case Nos. RIV 59277OPINION AND ORDERDISMISSING PETITION FORRECONSIDERATION Defendant seeks reconsideration of the Order Dismissing Petition for Reconsideration issued April 13, 2007 wherein the Workers’ Compensation Appeals Board (Appeals Board) dismissed defendant’s prior Petition for Reconsideration because it was unverified. In a letter filed with the Workers’ Compensation Appeals Board, San Francisco Reconsideration Unit on June 8. 2007, defendant contends that the Appeals Board erred by dismissing the prior Petition for Reconsideration arguing that the petition was subsequently verified on March 19, 2007 “and sent March 19, 2007 to the Workers’ Compensation Appeals Board in Riverside.” Defendant attached the original Petition for Reconsideration, previously dismissed, which included a copy of the verification of the petition dated February 21, 2007 but a proof of service by mail signed March 19, 2007. There is no indication in the file as to when the verification was filed and, other than the copy of the verification provided by defendant along with the request for reconsideration filed June 8. 2007, there is no original verification in the file. Treating defendant’s letter, dated April 20, 2007 and filed June 8, 2007, as a Petition for Reconsideration, we will dismiss defendant’s petition as untimely. At the outset, we note that defendant’s original Petition for Reconsideration was timely filed on February 23, 2007 but was unverified. The workers’ compensation administrative law judge pointed out, in the Report and Recommendation on Petition for Reconsideration (Report), , that defendant’s petition was unverified. Despite defendant’s contention that verification had been sent by mail on March 19,
