Section 134.316 - The decision(a) The Judge shall issue a size appeal decision, insofar as practicable, within 60 calendar days after close of the record.(b) The Judge shall issue a NAICS code appeal decision as soon as practicable after close of the record.(c)Contents. Following closure of the record, the Judge will issue a decision containing findings of fact and conclusions of law, reasons for such findings and conclusions, and any relief ordered. The Judge will not decide substantive issues raised for the first time on appeal, or which have been abandoned or become moot.(d)Finality. The decision is the final decision of the SBA and becomes effective upon issuance. Where a size appeal is dismissed, the Area Office size determination remains in effect.(e)Service. OHA will serve a copy of all written decisions on:(1) Each party, or, if represented by counsel, on its counsel; and(2) SBA's General Counsel, or his or her designee, if SBA is not a party.(f)Reconsideration. The decision in a NAICS code appeal may not be reconsidered.61 FR 2683, Jan. 29, 1996, as amended at 67 FR 47250 , July 18, 2002; 69 FR 29209 , May 21, 2004; 76 FR 5685 , Feb. 2, 2011