MEMORANDUM **

Yang Liu, a native and citizen of China, petitions for review of the Board of Immigration Appeals’ (“BIA”) order denying his motion to reopen removal proceedings. *613 We have jurisdiction under 8 U.S.C. § 1252. We review for abuse of discretion the BIA’s denial of a motion to reopen, Iturribarria v. INS, 321 F.3d 889, 894 (9th Cir. 2003), and we deny in part and dismiss in part the petition for review.

The BIA did not abuse its discretion in denying Liu’s motion to reopen as time- and number-barred because it was Liu’s second motion to reopen and it was filed over three years after the BIA’s final order of removal, see 8 U.S.C. § 1229a(c)(7)(A)-(C) (motion to reopen normally limited to one and must be filed within 90 days of final order of removal), and Liu did not show he was entitled to equitable tolling, see Rumbearía, 321 F.3d at 897 (deadline for filing motion to reopen can be equitably tolled “when petitioner is prevented from filing because of deception, fraud, or error, as long as the petitioner acts with due diligence”).

We lack jurisdiction to review the BIA’s February 20, 2007, order denying Liu’s first motion to reopen because he did not timely petition for review of that decision. See Singh v. INS, 315 F.3d 1186, 1188 (9th Cir. 2003).

PETITION FOR REVIEW DENIED in part; DISMISSED in part.