This cause was heard upon the transcript of the record, briefs, and argument of counsel for appellee; and it appearing that the order appealed from, holding that appellant’s petition and offer of composition filed as a prerequisite to relief under Bankruptcy Act § 75 (a-s), 11 U.S.C.A. § 203 (a-s) was not filed in good faith, was not erroneous.

It is therefore ordered and adjudged that the order of the District Court be and is in all things affirmed.