                 UNITED STATES COURT OF APPEALS
                      FOR THE FIFTH CIRCUIT
                      _____________________

                             No. 98-20900
                        _____________________

                           MICHAEL HORAN,

                                                Plaintiff-Appellant,

                               versus

                  BP ACQUISITION CORP., ET AL.,
                                                         Defendants,

                J. WILLIAM BOYAR, LEONARD SIMON,
                   BOYAR SIMON & MILLER, P.C.,

                                            Defendants-Appellees.
_________________________________________________________________

           Appeal from the United States District Court
                for the Southern District of Texas
                          (H-93-CV-2494)
_________________________________________________________________

                          November 10, 1999

Before DUHÉ, BARKSDALE, and DENNIS, Circuit Judges.

PER CURIAM:*

     Pursuant to our review of the record and the briefs, and

essentially for the reasons stated by the district court, the

judgment is AFFIRMED.    See Southmark Corp. v. Coopers & Lybrand

(Matter of Southmark Corp.), 163 F.3d 925 (5th Cir. 1999).




     *
      Pursuant to 5TH CIR. R. 47.5, the Court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
