Ex parte KAO et al. - Page 1





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                                                                                   Paper No. 40               
                                UNITED STATES PATENT AND TRADEMARK OFFICE                                     
                                                ____________                                                  
                                   BEFORE THE BOARD OF PATENT APPEALS                                         
                                            AND INTERFERENCES                                                 
                                                ____________                                                  


                                                ____________                                                  
                                            Appeal No. 96-3169                                                
                                        Application No. 08/271,273                                            
                                               _____________                                                  
                                       HEARD: NOVEMBER 30, 2000                                               
                                               _____________                                                  
            Before Owens, Lieberman and Timm, Administrative Patent Judges.                                   
            Lieberman, Administrative Patent Judge.                                                           



                                           DECISION ON APPEAL                                                 
                   This is an appeal under 35 U.S.C. § 134 from the decision of the examiner                  
            refusing to allow claims 1 through 4, 7, 9, 11, and 13 through 23 which are all                   
            the claims pending in this application.                                                           
                                                                                                             
                                              THE INVENTION                                                   
            The invention is directed to a two stage transesterification process for                          
            preparing highly esterified polyol fatty acid polyesters wherein the second stage of              


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