United States Court of Appeals
                           FOR THE EIGHTH CIRCUIT
                                   ___________

                                   No. 03-3676
                                   ___________

Stonehill Financial, L.L.C., as       *
successor to Coast Business Credit,   *
a division of Southern Pacific Bank,  *
                                      *
           Appellee,                  * Appeal from the United States
                                      * District Court for the
     v.                               * District of South Dakota.
                                      *
Thornton Capital Advisors, Inc.,      *     [UNPUBLISHED]
                                      *
           Appellant.                 *
                                 ___________

                           Submitted: October 22, 2004
                               Filed: November 10, 2004
                                  ___________

Before LOKEN, Chief Judge, MAGILL, and BENTON, Circuit Judges.
                             ___________

PER CURIAM.

       The Credit Store, the debtor in the bankruptcy proceedings below, moved to
reject a contract with Thornton Capital Advisors as executory under § 365 of the
Bankruptcy Code. The bankruptcy court held that the contract was not executory, and
Stonehill Financial, L.L.C., a creditor of The Credit Store, appealed to the district
court. The district court reversed, holding that the contract was executory under §
365, and remanded for further proceedings. Thornton then appealed to this court.
        In contrast to the district court’s interlocutory jurisdiction for bankruptcy
appeals, 28 U.S.C. § 158(a), this court’s jurisdiction extends only to “appeals from
all final decisions, judgments, orders, and decrees” of the district court. 

A district court’s remand order is not final for purposes of § 158(d) if it “‘anticipates
further judicial activity that is likely to affect the merits of the controversy.’” In re
Woods Farmers Coop. Elevator Co., 

, 127 (8th Cir. 1993) (quoting In
re Vecko, Inc., 

, 745 (8th Cir. 1986)). The contract at issue here is
subject to further proceedings in the bankruptcy court, a fact made clear by
Thornton’s assertion of alternative theories upon which it urged this court to affirm
the bankruptcy court’s ruling.

      Accordingly, we dismiss this appeal for lack of jurisdiction.
                     ______________________________




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