United States Court of Appeals FOR THE EIGHTH CIRCUIT _____________ No. 98-2969EA _____________ Evelyn J. Walker, * * Appellant, * * Appeal from the United States v. * District Court for the Eastern * District of Arkansas.

Kenneth S. Apfel, Commissioner, * Social Security Administration, * [UNPUBLISHED] * Appellee. * _____________ Submitted: February 4, 1999 Filed: February 10, 1999 _____________ Before FAGG, HANSEN, and MORRIS SHEPPARD ARNOLD, Circuit Judges. _____________ PER CURIAM.

Evelyn J. Walker appeals from the judgment of the district court dismissing with prejudice Walker's untimely action for review of the Social Security Commissioner's unfavorable decision. Having carefully reviewed the record and the parties' briefs, we affirm for the reasons stated in the magistrate judge's report adopted by the district court. See 8th Cir. R. 47B.

A true copy.

Attest: CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.