This matter is before the court on L & C General Contractors, Inc.’s (L & C) notice of contest. A citation issued to L & C following Inspection No. 1386080 became a final order of the Commission pursuant to § 10(c) of the Occupational Safety and Health Act of 1970, 29 U.S.C. § 651 (the Act) on September 12, 2019. On December 2, 2019, L & C attempted to contest that citation by filing a notice of contest with the Commission. On June 19, 2020, the Secretary filed a motion to dismiss L & C’s notice of contest as untimely. The question before the court is whether L & C has established it is entitled to relief from a final order of the Commission pursuant to Federal Rule of Civil Procedure 60(b) or whether the Secretary’s motion to dismiss should be granted. For the foregoing reasons, the Secretary’s motion to dismiss is GRANTED.