[DO NOT PUBLISH]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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