This matter is before the Occupational Safety and Health Review Commission on a Late Notice of Contest dated March 30, 2020 from Respondent PetSmart, Inc., and its successors (PetSmart), which was received and docketed by the Commission on April 23, 2020. On May 27, 2020, Complainant, Secretary of Labor, United States Department of Labor (Secretary) filed a Motion to Dismiss Respondent’s Late Notice of Contest Pursuant to Fed. R. Civ. P. 60(c)(1). On May 29, 2020, the Court issued an Order construing PetSmart’s Late Notice of Contest (NOC) to be a request for relief pursuant to Rule 60(b) of the Federal Rules of Civil Procedure, and ordered PetSmart to supplement its request for Rule 60(b) relief by setting forth reasons for its delay in filing, a meritorious defense, and to respond to the Secretary’s motion. PetSmart complied with the Court’s Order by filing a Response to the Secretary’s Motion to Dismiss and an Alternative Rule 60(b) Motion on June 18, 2020. Thereafter, the Secretary filed an Opposition to PetSmart’s Alternative Rule 60(b) Motion on July 6, 2020, to which PetSmart filed Objections and a Reply on July 9, 2020 .