FILED: September 2, 1998

In the Matter of the Petition of

WAYNE E. COGHILL, dba Allstate
Siding Supply Co.,

Petitioner,

v.

The filings of the NATIONAL
COUNCIL ON COMPENSATION
INSURANCE,

Respondent below,

and

SAIF CORPORATION,

Respondent.

Judicial Review from Department of Consumer and Business Services.

Argued and submitted May 15, 1998.

Charles M. Fryer argued the cause and filed the brief for petitioner.

Denise G. Fjordbeck, Assistant Attorney General, argued the cause for respondent. With her on the brief were Hardy Myers, Attorney General, and Michael D. Reynolds, Solicitor General.

Before Edmonds, Presiding Judge, and Armstrong, Judge, and Warden, Senior Judge.

PER CURIAM

Affirmed.

PER CURIAM

Petitioner seeks review of a final order of the Insurance Division of the Department of Consumer and Business Services (DCBS) upholding premium audit billings for the audit period between April 1, 1993, and March 31, 1994. This is a companion case to Coghill v. Natl. Council on Comps. Ins., ___ Or App ___ , ___ P2d ____ (decided this date). Based on the reasoning and analysis set forth in that case, we affirm the order of DCBS.

Affirmed.

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