Lazarenko

*211 MEMORANDUM **

Universal Trading & Investment Co. (“UTI”) appeals the district court’s grant of summary judgment in favor of Pavel Lazarenko and Dugsberry, Inc. (“Dugsberry”). UTI also appeals the district court’s entry of final judgment and denial of a request to entertain a Fed.R.Civ.P. 60(b) motion. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

We review de novo the grant of summary judgment and determination that UTI’s claim was time-barred. Hernandez v. Spacelabs Med., Inc., 343 F.3d 1107, 1112 (9th Cir.2003). UTI’s challenge to the entry of final judgment is reviewed for abuse of discretion. Owens Corning v. Nat’l Union Fire Ins. Co., 257 F.3d 484, 491 (6th Cir.2001). The district court’s order declining to entertain a Rule 60(b) motion is not a final determination on the merits, and is not subject to appellate review. Defenders of Wildlife v. Bernal, 204 F.3d 920, 930 (9th Cir.2000).

After obtaining a default judgment against a third party, UTI sought to enforce the judgment against California real property owned by Lazarenko and Dugsberry on the theory they acquired the property with funds fraudulently transferred by the judgment debt- or. The…