IN THE DISTRICT COURT OF APPEAL
                                          FIRST DISTRICT, STATE OF FLORIDA
JOHN D. FISH,
                                          NOT  FINAL UNTIL TIME EXPIRES TO
       Appellant,                         FILE MOTION FOR REHEARING AND
                                          DISPOSITION THEREOF IF FILED
v.

FLORIDA UNEMPLOYMENT CASE NO. 1D01-2144
APPEALS  COMMISSION/KOGER
EQUITY, INC.,

       Appellees.
___________________________/

Opinion filed January 8, 2002.

An appeal from an order of the Unemployment Appeals Commission.

Appellant, pro se.

Geri Atkinson-Hazelton, General Counsel; John D. Maher, Assistant General
Counsel, Tallahassee, for the Unemployment Appeals Commission.





PER CURIAM.

       In this appeal from the denial of unemployment compensation benefits, John D.
Fish  argues  that  the  Unemployment  Appeals  Commission  erred  in  upholding  the
referee's  decision  that  he  had  not  been  "paid  wages  for  insured  work equal to 1.5
times . . . his high quarter wages during . . . his base period."  § 443.091(1)(f), Fla.
Stat.  (2000).  The referee rejected his argument that income he realized in a single
quarter from exercising stock options he had received as remuneration for employment
should  be  excluded from his wages, as defined in section 443.036(40)(a), Florida
Statutes (2000).  

       On appeal, he explicitly abandons this argument in favor of an argument that his
income from exercising stock options should be prorated over the whole time he was
employed or, at least, over the life of the options.  But this latter argument is not
cognizable  on  appeal  even  to  the  Commission  because  it  was  not  presented  to  the
referee.  See  Fla.  Admin.  Code.  R.  38E-3.002(1).  Without reaching the merits of
Mr. Fish's contentions, we are, therefore, constrained to affirm.

       AFFIRMED.

DAVIS, BENTON, and BROWNING, JJ., CONCUR.





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