ORDER ACCEPTING REPORT AND RECOMMENDATION and DENYING MOTION FOR DEFAULT JUDGMENT

DENISE PAGE HOOD, District Judge.

This matter is before the Court on Magistrate Judge David R. Grand's Report and Recommendation filed February 6, 2012 [Doc. No. 24]. The time to file Objections has passed and no Objections have been filed to date.

The standard of review by the district court when examining a Report and Recommendation is set forth in 28 U.S.C.§ 636. This Court "shall make a de novo determination of those portions of the report or the specified proposed findings or recommendations to which an objection is made." 28 U.S.C. § 636(B)(1)(c). The Court "may accept, reject or modify, in whole or in part, the findings or recommendations made by the Magistrate." Id.

In order to preserve the right to appeal the Magistrate Judge's recommendation, a party must file objections to the Report and Recommendation within fourteen (14) days of service of the Report and Recommendation. Fed. R. Civ. P 72(b)(2). Failure to file specific objections constitutes a waiver of any further right of appeal. Thomas v. Arn, 474 U.S. 140 (1985); Howard v. Secretary of Health and Human Servs., 932 F.2d 505 (6th Cir. 1991); United States v. Walters, 638 F.2d 947 (6th Cir. 1981).

After review of the Magistrate Judge's Report and Recommendation, the Court finds that the findings and conclusions are correct. The Court agrees with the Magistrate Judge that Defendant has defended the action and Plaintiff is not entitled to a default judgment. Accordingly,

IT IS ORDERED that Magistrate Judge David R. Grand's February 6, 2012 Report and Recommendation [No. 24] is ACCEPTED and ADOPTED as this Court's findings of fact and conclusions of law.

IT IS FURTHER ORDERED that Plaintiff's Motion for Default Judgment [No. 8, filed 5/12/2011] is DENIED.