                                                                       [DO NOT PUBLISH]


                  IN THE UNITED STATES COURT OF APPEALS

                            FOR THE ELEVENTH CIRCUIT
                             ________________________                         FILED
                                                                     U.S. COURT OF APPEALS
                                                                       ELEVENTH CIRCUIT
                                    No. 06-13481                          April 25, 2007
                              ________________________                   THOMAS K. KAHN
                                                                              CLERK
                     D. C. Docket No. 04-01236-CV-ORL-31-JGG

RELIANCE INSURANCE COMPANY,
In Liquidation,

                                                                           Plaintiff-Appellee,

                                            versus

SAFEHARBOR EMPLOYER SERVICES I, INC.,
the surviving corporation of a merger with Able
Staffing & Leasing, Inc., f.k.a. BNA Group II, Inc.,
PROFESSIONAL STAFFING-A.B.T.S., INC.,
a Florida Corporation,

                                                                     Defendants-Appellants.
                              ________________________

                      Appeal from the United States District Court
                          for the Middle District of Florida
                           _________________________

                                      (April 25, 2007)

Before BIRCH and FAY, Circuit Judges, and DUFFEY,* District Judge.

__________________________________________________________________
       *Honorable William S. Duffey, Jr., United States District Judge for the Northern District
of Georgia, sitting by designation.
PER CURIAM:

      Appellants challenge the final judgments entered in this matter following a

non-jury trial. We have carefully studied the briefs of the parties and considered

the issues raised. After review of the record, we find no merit in the appellants’

contentions. The judgments are therefore

      AFFIRMED.




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