OPINION BY Judge LEAVITT.
UPMC Health System (Employer) petitions for review of an adjudication of the Unemployment Compensation Board of Review (Board) awarding benefits to April Durham (Claimant), who worked at Heritage Shadyside Nursing Home, as a certified nursing assistant. In doing so, the Board affirmed the decision of the Referee that Employer's appeal was untimely under Section 501(e) of the Unemployment Compensation Law (Law),
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