David Lynd appeals the decision of the Bankruptcy Appellate Panel (BAP) affirming the bankruptcy court’s 1 order denying Lynd’s motion for reconsideration of his “restitution claim” against Wood Manufacturing Company, Inc. Having carefully reviewed the record and the parties’ arguments on appeal, we agree with the BAP’s decision and find no basis to set aside the bankruptcy court’s order. See In re Ungar, 633 F.3d 675, 678-79 (8th Cir. 2011) (this court applies same standards as BAP, reviewing bankruptcy court’s factual findings for clear error, and its legal determinations de novo). Accordingly, we affirm. See 8th Cir. R. 47B.