Employer seeks review of an order of the Workers’ Compensation Board that awarded claimant a penalty under ORS 656.268(4)(g). Claimant, by letter, has conceded that the Board erred and that our decision in SAIF v. Cline, 135 Or App 155, 897 P2d 1172, rev den 321 Or 560 (1995), justifies reversal of the order. We accept that concession.

Reversed and remanded for reconsideration.