This matter, involving two inspections, is before the Occupational Safety and Health Review Commission on the Complainant’s Motion to Dismiss Respondent’s Late Notice of Contest pursuant to section 10(c) of the Occupational Safety and Health Act of 1970, 29 U.S.C. §§ 651-678 (the Act). Stone House Enterprises, Inc., d/b/a Jacksonville Granite (Stone House) opposes the motion and is seeking relief under Fed. R. Civ. P. 60(b). For the reasons that follow, I find Stone House is not entitled to relief pursuant to Rule 60(b) and GRANT the Secretary’s Motion to Dismiss Respondent’s Untimely Notice of Contest.