OPINION BY JUDGE ROGERS, September 27, 1977:
Joseph Hanin, claimant, has appealed from an order of the Unemployment Compensation Board of Review (Board) affirming a referee's dismissal of his appeal from a Bureau of Employment Security (Bureau) determination of ineligibility. The referee and Board dismissed the appeal on the ground that it was untimely filed. We affirm.
The Board adopted the following Findings of Fact made by the referee:
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