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This Order denies the Letter of Appeal filed July 14, 1999 by the West Orange School District (West Orange). West Orange is seeking review of a June 22, 1999 Administrator's Decision on Appeal, which finds that West Orange's appeal had not been timely filed. West Orange now seeks "special relief" from the requirement that appeals of the Schools and Libraries Division's (SLD) Funding Commitment Decision Letters be received no  X 4later than 30 days after the date the letter is issued."  {O'ԍ See 47 C.F.R.  54.720(b); see also "SLD Procedure for PostCommitment Appeals" at  yOc 'http://www.sl.universalservice/org/reference/appeals.asp (" To submit a letter of appeal to the SLD": 1. Write a letter and submit it by mail to the SLD so that it is received no later than 30 days after the date your  yO!'FCD Letter was issued. ") (emphasis in original). 2. The record is clear that West Orange failed to file its letter of appeal with the SLD  X4within the 30day period required by section 54.720(b) of the Commission's rules.J yO>&'ԍ47 C.F.R.  54.720(b).J The SLD"B0*''ZZx" Funding Commitment Decision Letter relating to the request at issue is dated December 18, 1999. West Orange's letter of appeal filed with the SLD is dated May 7, 1999. West Orange states that it did not file a timely appeal because the money granted in the Funding Commitment Decision Letter was correct; only the start date, listed on the Funding Commitment Decision Letter as July 1, 1998, as opposed to January 1, 1998, was incorrect, which according to West Orange, has resulted in payments   being withheld for several months that the SLD deemed to be before the start date of service. 3. West Orange's request for "special relief" of the 30day appeal deadline is effectively a waiver request. Although the Commission may waive any provision of its rules,  X 4a request for waiver must be supported by a showing of good cause.J  {O 'ԍ See 47 C.F.R. Section 1.3.J That is, "[t]he FCC may exercise its discretion to waive a rule where particular facts would make strict compliance inconsistent with the public interest" and where "special circumstances" might  X 4warrant a waiver. Z {O'ԍ WAIT Radio v. FCC, 418 F.2d 1153, 1159 (D.C. Cir. 1969) ("An applicant for waiver faces a high hurdle even at the starting gate.").  X 44.` ` We conclude that West Orange has failed to make the required showing to justify a waiver under the circumstances presented. West Orange concedes that despite the asserted error in the start date, it failed to file a timely appeal "[s]ince the amount of money  Xb4was correct . . . ."jb yO'ԍ Letter of Appeal to the Federal Communications Commission at 1. j This explanation fails to present any special circumstances warranting a waiver. We are unpersuaded by West Orange's contention that it did not appeal the start date of the funding commitment in a timely manner because the funding award amount was correct. We find that West Orange bears the responsibility for reviewing its Funding Commitment Letter for any discrepancy or error, not just with respect to the amount funded, but also with respect to such issues as the start date. We therefore conclude that West Orange's reasoning for not filing its appeal within the 30day period does not provide any basis for treating it in a different manner from other applicants who are required to appeal SLD's decision in accordance with specified filing deadlines.  X4  ` ` "D0*''ZZ"Ԍ X4 5.` ` ACCORDINGLY, IT IS ORDERED, pursuant to authority delegated under sections 0.91, 0.291, and 54.722(a) of the Commission's rules, 47 C.F.R.  0.91, 9.291, and 54.722(a), that the Letter of Appeal filed July 14, 1999 by the West Orange School District IS DENIED. ` `  hhCqFEDERAL COMMUNICATIONS COMMISSION ` `  hhCqLawrence E. Strickling  X14` `  hhCqChief, Common Carrier BureauxxX