MEMORANDUM **

Mandeep Singh, a native and citizen of India, petitions for review of the Board of Immigration Appeals’ (“BIA”) order denying his motion to reopen. We have jurisdiction under 8 U.S.C. § 1252. Reviewing for abuse of discretion, Iturribarria v. INS, 321 F.3d 889, 894 (9th Cir. 2003), we deny the petition for review.

The BIA did not abuse its discretion in denying Singh’s motion to reopen because it was filed more than two years after the BIA’s December 3, 2004, order dismissing the underlying appeal, see 8 C.F.R. § 1003.2(c)(2) (motion to reopen generally must be filed within 90 days of the final administrative order), and Singh failed to establish grounds for equitable tolling, see Iturribarria, 321 F.3d at 897-98.

PETITION FOR REVIEW DENIED.