COFFIN, Circuit Judge.
This case presents the first opportunity for a court of appeals to determine whether a party seeking to recover its response costs under section 107 of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ("CERCLA"), 42 U.S.C. § 9607, must comply with the 60-day waiting period prescribed in CERCLA section 112(a), 42 U.S.C. § 9612(a).
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