June 25, 1976

Mrs. Mary H. DeDell
Kaufman DeDell Printing, Inc.
812 North State Street
Post Office Box 186
Syracuse, New York  13208

Dear Mrs. DeDell:

This is to acknowledge receipt on June 15, 1976, of your letter
dated May 26, 1976.

Reference initially is made to our decision dated April 27, 1976,
pertaining to several appeals forwarded by you to this office on
February 24, 1976 and received on February 26, 1976.

Under the terms of the contract, United States Government
Printing Office Contract Terms No. 1, Article 29, the "disputes
article", it is provided in pertinent part that the decision of
the contracting officer shall be final and conclusive unless
within 30 days from the date of such receipt of such copy, the
contractor mails or otherwise furnishes to the contracting
officer a written appeal addressed to the Public Printer.  Under
the facts of these appeals, exclusive of two items that concerned
the principle of accord and satisfaction, and four items which
referred to printing programs but failed to identify the specific
print orders, the Board found that your appeals were not taken
within 30 days from the date of receipt of the findings of the
contracting officer and, therefore, your privilege of appeal
under the contract was forfeited.

Since taking of the appeals within the time limits is
jurisdictional, the board did not consider the merits of those

In reference to your appeal filed under the "Disputes" clause
pertaining to Program 270-S, the Board received a voluminous
amount of documentary evidence from you concerning the facts,
which we carefully reviewed and considered on the merits in
arriving at our decision.  In

addition, Mr. Kenneth Mitchell, an official in your corporation,
appeared before the Board on March 19, 1976, and submitted
additional documentary evidence on April 1, 1976.

For the reasons stated we cannot reconsider your appeals and
provide the relief requested.


Vincent T. McCarthy
Chairman, Contract Appeals Board
CAB 76-3