SMITH, Judge.
The United States Postal Service (Employer) petitions for review of the order of the Unemployment Compensation Board of Review (Board) sustaining the referee's decision that Employer's appeal was untimely under Section 502 of the Unemployment Compensation Law (Law), Act of December 5, 1936, Second Ex.Sess., P.L. (1937) 2897, as amended, 43 P.S.
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