IN RE SLAUGHTER CO. ASSOCIATES

PER CURIAM:

After review and oral argument, we affirm in full the judgment of the district court which reversed the bankruptcy court's denial of Appellant Alcatel's motion to have its proof of claim treated as timely filed.

The judgment of the district court is correct for the reasons set out in the district court's thorough and well-reasoned order, dated September 8, 1999.

AFFIRMED.