IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit FILED September 10, 2009 No. 08-30734 Charles R. Fulbruge III Clerk United States of America, ex rel, PHILIPP J KESSLER Plaintiff - Appellant-Cross-Appellee v. SIGMA COATINGS USA BV Defendant - Appellee-Cross-Appellant Appeals from the United States District Court for the Eastern District of Louisiana USDC No. 2:03-CV-2378 Before WIENER, GARZA, and ELROD, Circuit Judges. PER CURIAM:* Plaintiff-Appellant-Cross-Appellee Phillip J. Kessler appeals the district court’s ruling against him on his False Claims Act allegations that Defendant- Appellee-Cross-Appellant Sigma Coatings USA BV (“Sigma”) defrauded the United States by “systematically overcharging” the Navy for its marine coating products. Sigma cross-appeals the district court’s denial of its request for attorneys’ fees. Having heard the arguments of opposing counsel and having * Pursuant to 5TH CIR . R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR . R. 47.5.4.  No. 08-30734 reviewed the record on appeal and the applicable law, we perceive no reversible error in the district court’s rulings. Therefore, the judgment of that court is, in all respects, AFFIRMED. 2