NO. 23507



IN THE SUPREME COURT OF THE STATE OF HAWAII


I.L. ISHII & ASSOCIATES, a Hawaii corporation, Plaintiff


vs.



WFN BROADCASTING, INC., a Hawaii corporation,

NICHOLAS ARATO, SAKAE ROSS, ALYCE AU LOO,

CARLETON WAI-FON LOO, JOHN and JANE DOES 1-20,

DOE CORPORATIONS, PARTNERSHIPS, UNINCORPORATED

ASSOCIATIONS and GOVERNMENTAL ENTITIES 1-20, Defendants

(CIV. NO. 97-4107)



-----------------------------------------------------------------

THE BANK OF NEW YORK, as Trustee of Amresco

Residential Securities Corporation Mortgage Loan

Trust 1997-2 Under the Pooling and Servicing

Agreement Dated as of June 1, 1997, Plaintiff-Appellee



vs.



ALYCE AU LOO and CARLETON WAI-FON LOO, Defendants-Appellants,



and



TRANSAMERICA FINANCIAL SERVICES, INC.,

I.L. ISHII & ASSOCIATES, INC., JOHN and

MARY DOES 1-20, DOE PARTNERSHIPS, CORPORATIONS

or OTHER ENTITIES 1-20, Defendants

(CIV. NO. 98-0943)




APPEAL FROM THE FIRST CIRCUIT COURT

(CIV. NOS. 97-4107 and 98-0943)



ORDER DISMISSING APPEAL

(By: Moon, C.J., Levinson,

Nakayama, Ramil, and Acoba, JJ.)



Upon review of Appellants' statement of jurisdiction

and the record, it appears that: (1) the appeal of the May 8, 2000 order confirming the foreclosure sale and awarding fees and costs is an appeal from the second part of the foreclosure case filed in Civil No. 98-0943; (2) the second part of the foreclosure case has not been finally completed inasmuch as a deficiency judgment has yet to be entered; see Hoge v. Kane I, 4 Haw. App. 246, 247, 663 P.2d 645, 647 (1983); (3) entry of the separate judgment on the May 8, 2000 order and the purported certification of the judgment under HRCP 54(b) are of no legal effect inasmuch as confirmation of the foreclosure sale and the award of fees and costs are not claims for relief in the foreclosure action, but are simply matters incident to enforcement of the judgment of foreclosure; see MDG Supply v. Diversified Invs., Inc., 51 Haw. 375, 380, 463 P.2d 525, 529 (1969); Sturkie v. Han, 2 Haw. App. 140, 146-47, 627 P.2d 246, 301-02 (1981); and, thus, (4) this appeal is premature and we lack jurisdiction. Therefore,

IT IS HEREBY ORDERED that this appeal is dismissed for lack of appellate jurisdiction.

DATED: Honolulu, Hawaii, October 2, 2000.