This matter comes before the Court on Respondent’s Motion for Relief from a Final Order Pursuant to Rule 60(b)(1), Federal Rules of Civil Procedure. Respondent asks the Court to accept its untimely notice of contest to the Citation and Notification of Penalty issued by the Occupational Safety and Health Administration (OSHA). Respondent contends it never received the original Citation and that its failure, if any, was the result of excusable neglect. Complainant argues the Citation was delivered to, and signed for, at Respondent’s office and that Respondent failed to meet its burden to prove the near-five-month delay in filing the notice of contest was the product of excusable neglect.