Before STEINBERG, GREENE, and HAGEL, Judges.
STEINBERG, Judge:  On January 23, 2003, veteran German L. Matthews (the appellant), through counsel, filed a Notice of Appeal (NOA) seeking review of an October 23, 2002, Board of Veterans' Appeals (Board) decision that determined that he had not filed a timely Substantive Appeal to the Board in order to appeal an August 1995 decision of a Department of Veterans Affairs (VA) regional office (RO).  Record (R.) at 3.  The parties each filed briefs, and the appellant filed a reply brief.  On September 13, 2004, the Court, by single-judge order, affirmed the Board decision. Matthews v. Principi, No. 03-0152, 2004 WL 2085520, at *6 (Vet. App. 2004).  Thereafter, the appellant filed a timely motion for reconsideration or, in the alternative, for a panel decision.  The Court will grant the appellant's motion for a panel decision, withdraw the single-judge  order, and issue this opinion in its stead.  For the reasons set forth below, the Court will affirm the Board decision.
The Court grants the appellant's motion for a panel decision and withdraws the Court's September 13, 2004, single-judge order.  Based on the foregoing analysis and upon consideration of the parties' pleadings and the record on appeal, the Court holds that the appellant has not demonstrated that the Board committed error – in its findings of fact, conclusions of law, compliance with procedural requirements, or articulation of reasons or bases – that would warrant reversal or remand under 38 U.S.C. §§ 7104(a) or (d)(1), 7105, or 7261, or 38 C.F.R. §§ 19.30(a), 20.202, 20.302(b)(1).  Therefore, the Court affirms the October 2002 Board decision. AFFIRMED