Mejia v. Cottonimages.com, Inc., 27 So.3d 688 (Fla. 3d DCA 2010); Leon v. Unemployment Appeals Comm'n, 476 So.2d 761 (Fla. 3d DCA 1985).Although case law has carved out a narrow exception allowing an untimely appeal to proceed based upon due process considerations, see, e.g., Leichering v. Unemployment Appeals Comm'n, 854 So.2d 850 (Fla. 5th DCA 2003) (permitting untimely appeal where the notice of determination appealed from was not received by claimant within the time for filing an appeal), such an exception is inapplicable here. The appeals referee in fact conducted a timeliness hearing and determined that claimant failed to establish any good cause for the untimely appeal from the Initial Determination. Bertot does not appeal this factual finding.

" The late filing of an appeal deprives the appeals referee of jurisdiction to consider the merits of the underlying claim.Mejia v. Cottonimages.com, Inc., 27 So. 3d 688 (Fla. 3d DCA 2010); Leon v. Unemployment Appeals Comm'n, 476 So. 2d 761 (Fla. 3d DCA 1985). Although case law has carved out a narrow exception allowing an untimely appeal to proceed based upon due process considerations,see, e.g., Leichering v. Unemployment Appeals Comm'n, 854 So. 2d 850 (Fla. 5th DCA 2003) (permitting untimely appeal where the notice of determination appealed from was not received by claimant within the time for filing an appeal), such an exception is inapplicable here. The appeals referee in fact conducted a timeliness hearing and determined that claimant failed to establish any good cause for the untimely appeal from the Initial Determination. Bertot does not appeal this factual finding.