This proceeding is before the U.S. Occupational Safety and Health Review Commission pursuant to Section 10(c) of the Occupational Safety and Health Act of 1970, 29 U.S.C. § 651 et seq. Specifically, this matter concerns Respondent’s late-filed Notice of Contest. In response, Complainant filed an Opposition to Relief Under Rule 60(b). Based on what follows, the Court finds Respondent: (1) engaged in contumacious conduct warranting dismissal of its Notice of Contest; and (2) abandoned its Notice of Contest by failing to engage in the litigation process.