WELLS, J.
Claimant Reynerio L. Exposito appeals an order of the Unemployment Appeals Commission. The Commission affirmed the appeals referee's dismissal of Exposito's untimely appeal from a claims adjudication denying unemployment compensation benefits. We agree that the late filing deprived the referee of jurisdiction to consider the merits of Exposito's claim. § 443.151(3)(a), Fla. Stat. (2006) (providing that a denial of benefits "is final unless
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