Plaintiff-Appellant-Cross-Appellee Phillip J. Kessler appeals the district court’s ruling against him on his False Claims Act allegations that Defendant-Appellee-Cross-Appellant Sigma Coatings USA BV (“Sigma”) defrauded the United States by “systematically overcharging” the Navy for its marine coating products. Signa cross-appeals the district court’s denial of its request for attorneys’ fees. Having heard the arguments of opposing counsel and having reviewed the record on appeal and the applicable law, we perceive no reversible error in the district court’s rulings. Therefore, the judgment of that court is, in all respects,

AFFIRMED.