January 27, 1994      [NOT FOR PUBLICATION]

                            UNITED STATES COURT OF APPEALS
                                FOR THE FIRST CIRCUIT


                                 ___________________


          No. 93-1749

            


                               GERALDINE MARIE WALKUP,

                                Plaintiff, Appellant,

                                          v.

                                 M. ELLEN CARPENTER,

                                 Defendant, Appellee.

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                     APPEAL FROM THE UNITED STATES DISTRICT COURT

                          FOR THE DISTRICT OF MASSACHUSETTS

                     [Hon. William G. Young, U.S. District Judge]
                                             ___________________

                                 ___________________

                                        Before

                                 Breyer, Chief Judge,
                                         ___________
                            Selya and Cyr, Circuit Judges.
                                           ______________

                                 ___________________

               Geraldine Marie Walkup on brief pro se.
               ______________________
               M. Ellen Carpenter, Leila R. Kern, and  Kern, Hagerty, Roach
               __________________  _____________       ____________________
          & Carpenter, P.C. on brief for appellee.
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                      Per Curiam.  This case  is before us on appeal from
                      __________

            an order of the United States District Court for the District

            of Massachusetts affirming a decision of the bankruptcy court

            allowing a  motion to  sell property.   The  bankruptcy court

            order was  entered on the  docket sheet on January  14, 1993.

            Appellant  Walkup did  not file  her notice  of  appeal until

            February 17, 1993, twenty-three days after the ten day period

            for filing  a notice of  appeal had expired.   See Bankruptcy
                                                           ___

            Rule 8002(a).   Timely filing of a notice  of appeal pursuant

            to  Rule  8002  is  mandatory  and  jurisdictional.    In  re
                                                                   ______

            Abdallah, 778 F.2d 75, 77  (1st Cir. 1985), cert. denied, 476
            ________                                    ____________

            U.S. 1116 (1986).  Accordingly, the untimely notice of appeal

            deprived the  district court  of jurisdiction  to review  the

            bankruptcy court order.  Furthermore, we lack jurisdiction to

            review the issues on appeal,  since our jurisdiction to do so

            is  dependent upon a  proper exercise of  jurisdiction below.

            Id.  
            __

                      The appeal  is dismissed for  lack of jurisdiction.

            The order  of the district  court is hereby vacated,  and the

            case  is remanded  so that  the district  court may  enter an

            order dismissing the appeal.











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