dismissed H-1B Case: Accounting

Non-Precedent Decision of the 
Administrative Appeals Office 
MATTER OF K-C-&M- CORP DATE: DEC. 20, 2016 
APPEAL OF CALIFORNIA SERVICE CENTER DECISION 
PETITION: FORM 1-129, PETITION FOR A NONIMMIGRANT WORKER 
The Petitioner, a hotel management and construction company, seeks to temporarily employ the 
Beneficiary as a "staff accountant" under the H-lB nonimmigrant classification for specialty 
occupations. See Immigration and Nationality Act (the Act) section 101(a)(15)(H)(i)(b), 8 U.S.C. 
§ 1101(a)(15)(H)(i)(b). The H-lB program allows a U.S. employer to temporarily employ a qualified 
foreign worker in a position that requires both (a) the theoretical and practical application of a body of 
highly specialized knowledge and (b) the attainment of a bachelor's or higher degree in the specific 
specialty (or its equivalent) as a minimum prerequisite for entry into the position. 
The Director, California Service Center, denied the petition. The Director concluded that the Petitioner 
had not established the proffered position is a specialty occupation. 
The matter is now before us on appeal. In its appeal, the Petitioner submits a brief and asserts that the 
Director erred when determining the proffered position is not a specialty occupation. 
Upon de novo review, we will dismiss the appeal. 
I. LAW 
Section 214(i)(l) of the Act, 8 U.S.C. § 1184(i)(l), defines the term "specialty occupation" as an 
occupation that requires: 
(A) theoretical and practical application of a body of highly specialized 
knowledge, and 
(B) attainment of a bachelor's or higher degree in the specific specialty (or its 
equivalent) as a minimum for entry into the occupation in the United States. 
The regulation at 8 C.F.R. § 214.2(h)(4)(ii) largely restates this statutory definition, but adds a 
non-exhaustive list of fields of endeavor. In addition, the regulations provide that the proffered 
position must meet one of the following criteria to qualify as a specialty occupation: 
Matter of K-C-&M- Corp. 
(1) A baccalaureate or higher degree or its equivalent is normally the minimum 
requirement for entry into the particular position; 
(2) The degree requirement is common to the industry in· parallel positions among 
similar organizations or, in the alternative, an employer may show that its 
particular position is so complex or unique that it can be performed only by an 
individual with a degree; 
(3) The employer normally requires a degree or its equivalent for the position; or 
( 4) The nature of the specific duties [is] so specialized and complex that 
knowledge required to perform the duties is usually associated with the 
attainment of a baccalaureate or higher degree. 
8 C.P.R. § 214.2(h)(4)(iii)(A). U.S. Citizenship and Immigration Services (USCIS) has consistently 
interpreted the term "degree" in the criteria at 8 C.P.R. § 214.2(h)(4)(iii)(A) to mean not just any 
baccalaureate or higher degree, but one in a specific specialty that is directly related to the proposed 
position. See Royal Siam Corp. v. Chertoff, 484 F.3d 139, 147 (1st Cir. 2007) (describing "a degree 
requirement in a specific specialty" as "one that relates directly to the duties and responsibilities of a 
particular position"); Defensor v. Meissner, 201 F.3d 384, 387 (5th Cir. 2000). 
II. PROFFERED POSITION 
In the H-lB petition, the Petitioner stated that the Beneficiary will serve as its "staff accountant." In a 
letter submitted in support of the petition, the Petitioner listed the Beneficiary's duties as follows: 1 
• Reports directly to the Director of Finance and personally handles the accounting 
tasks of hotel. 10% 
• Provide expert and detailed reconciliations of several bank and other cash 
accounts-all discrepancies verified and reconciled. 10% 
• Prepare and complete monthly financial statements for multiple properties. 20% 
• Ensure proper coding according to budget and hotel accounting guidelines. 10% 
• Maintain group billing credit card information and check house and group accounts 
daily for exception postings. 
• Reconcile [ c ]orporate credit card with proper support documents/receipts. 5% 
• Often requested to take over the accounting functions of hotels with complex, 
accounting problems that likely include out of balance GL accounts and other 
1 In response to the Director's request for evidence (RFE), the Petitioner allocated the time the Beneficiary would spend 
on these duties as noted above, and added further narrative to describe the duties. Also in its description of duties in 
response to the Director's RFE, the Petitioner deleted the duties "[m]aintain group billing credit card information and 
check house and group accounts daily for exception postings," and "[t]imely cash and credit card accounts verification," 
without explanation. · 
2 
(b)(6)
Matter of K-C-&M- Corp. 
accounting discrepancies. Problems that require meticulous analysis and the use of a 
multi skilled approach to resolve. 10% 
• Smooth and trouble-free monthly closings, profit/loss and balance statement 
preparation. 10% 
• Timely cash and credit card accounts verification. 
• Maintain Time and Attendance in Hotel Effectiveness. 5% 
• Working on ERP for specialty for Hotel Industries. 20% 
According to the Petitioner "to efficiently perform the job duties, the candidate must have Bachelor's 
degree in Accounting, Finance or Business Administration with concentration in Accounting or Finance 
and 2 years related experience or Masters in Accounting, Finance or Business Administration with 
concentration in Accounting or Finance and 1 year related experience.'-' 
III. ANALYSIS 
Upon review of the record in its totality and for the reasons set out below, we determine that the 
Petitioner has not demonstrated that the proffered position qualifies as a specialty occupation. 
Specifically, the record does not establish that the job duties require an educational background, or 
its equivalent, commensurate with a specialty occupation. 2 , 
On the labor condition application (LCAi submitted in support of the H-1B petition, the Petitioner 
designated the proffered position under the occupational category "Accountants and Auditors" 
corresponding to the Standard Occupational Classification code 13-2011.4 Upon review of the 
Petitioner's-broad description of the proposed duties we find that while some of the described duties 
may fall within the paratpeters of a junior accountant, the duties also include the duties of a 
bookkeeping or accounting clerk. 5 For example, ensuring proper coding, maintaining group billing 
2 The Petitioner submitted documentation to support the H-lB petition, including evidence regarding the proffered 
position and its business operations. While we may not discuss every document submitted, we have reviewed and 
considered each one. 
3 The Petitioner is required to submit a certified LCA to USCIS to demonstrate that it will pay an H-lB worker the 
higher of either the prevailing wage for the occupational classification in the "area of employment" or the actual wage 
paid by the employer to other employees with similar experience and qualifications who are performing the same 
services. See Matter of Simeio Solutions, LLC, 26 I&N Dec. 542, 545-546 (AAO 2015). 
4 
The Petitioner classified the proffered position at a Level I wage (the lowest of four assignable wage levels). We will 
consider this selection in our analysis of the position. The "Prevailing Wage Determination Policy Guidance" issued by 
the DOL provides a description of the wage levels. A Level I wage rate is generally appropriate for positions for which 
the Petitioner expects the Beneficiary to have a basic understanding of the occupation. This wage rate indicates: (1) that 
the Beneficiary will be expected to perform routine tasks that require limited, if any, exercise of judgment; (2) that he 
will be closely supervised and his work closely monitored and reviewed for ~ccuracy; and (3) that he will receive 
specific instructions on required tasks and expected results. U.S. Dep't of Labor, Emp't & Training Admin., Prevailing 
Wage Determination Policy Guidance, Nonagric. Immigration Programs (rev. Nov. 2009), available at 
http://flcdatacenter.com/download/NPWHC _Guidance_ Revised _11_ 2009.pdf. A prevailing wage determination starts 
with an entry level wage and progresses to a higher wage level after considering the experience, education, and skill 
requirements of the Petitioner's job opportunity. /d. 
5 
See the Handbook's report for an overview of the duties of bookkeeper and accounting clerk at U.S. Dep't of Labor, 
3 
Matter of K-C-&M- Corp. 
credit card information, checking accounts daily for exception postings, and reconciling bank and 
cash accounts and ·credit card documents and receipts are bookkeeping or clerical functions. 
Similarly, maintaining time and attendance and verifying cash and credit card accounts are clerical 
functions. The Petitioner has not established how these duties require the theoretical and practical 
application of a body of highly specialized knowledge and the attainment of a bachelor's or higher 
degree in the specific specialty (or its equivalent) as a minimum for entry into the occupation in the 
United States. 
The Petitioner asserts that preparing monthly financial statements and profit/loss and balance sheets 
statements are more than clerical or bookkeeping functions, however, it has not established that a 
bachelor's degree in a specific specialty, or its equivalent, is required to perform even these 
functions. Likewise, migrating data from one system to a new system may require knowledge of the 
new system, but the Petitioner has not established that it requires more than a training certificate in 
the new technology. Upon review of the Petitioner's descriptions for the duties of the proffered 
position, including the narrative submitted in response to the Director's RFE, the record does not 
establish that the proffered position requires a bachelor's degree in a specific specialty. 
Even assuming that the Beneficiary will perform the duties of an accountant/auditor as designated on 
the LCA, at most these duties incorporate the duties of a junior accountant. We will further analyze 
the position and the evidence of record to determine whether the proffered position as described 
would qualify for classification as a specialty occupation. To that end and to make our 
determination as to whether the employment described above qualifies as a specialty occupation, we 
turn to the criteria at 8 C.P.R.§ 214.2(h)(4)(iii)(A). 
I 
A. First Criterion 
We turn first to the criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(l), which requires that a baccalaureate 
or higher degree in a specific specialty, or its equivalent, is normally the minimum requirement for 
entry into the particular position. To inform this inquiry, we recognize the U.S. Department of 
Labor's (DOL) Occupational Outlook Handbook (Handbook) as an authoritative source on the 
duties and educational requirements of the wide variety of occupations that it addresses.6 
Bureau of Labor Statistics, Occupational Outlook Handbook, 2016-17 ed., "Bookkeeping, Accounting, and Auditing 
Clerks," http://www.bls.gov/ooh/office-and-administrative-support/bookkeeping-accounting-and-auditing­
clerks.htm#tab-2 (last visited Dec. 7, 2016). A bookkeeping position does not require a bachelor's degree, or higher in a 
specific field of study. Rather, according to the Handbook, employers generally require bookkeeping, accounting, and 
auditing clerks to have some postsecondary education, particularly coursework in accounting, but some candidates can 
be hired with just a high school diploma. See U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook 
Handbook, 2016-17 ed., "Bookkeeping, Accounting, and Auditing Clerks," http://www.bls.gov/ooh/office-and­
administrative-support/bookkeeping-accounting-and-auditing-clerks.htm#tab-4 (last visited Dec. 7, 2016). 
6 All of our references are to the 2016-2017 edition of the Handbook, which may be accessed at the Internet site 
http://www.bls.gov/ooh/. We do not, however, maintain that the Handbook is the exclusive source of relevant 
information. That is, the occupational category designated by the Petitioner is considered as an aspect in establishing the 
general tasks and responsibilities of a proffered position, and USCIS regularly reviews the Handbook on the duties and 
educational requirements of the wide variety of occupations that it addresses. To satisfy the first criterion, however, the 
4 
Matter of K-C-&M- Corp. 
The subchapter of the Handbook entitled "How to Become an Accountant or Auditor" states, in 
relevant part, the following: 
Most accountants and auditors need at least a bachelor's degree in accounting or a 
related field. Certification within a specific field of accounting improves job 
prospects. For example, many accountants. become Certified Public Accountants 
(CPAs). 
Education 
Most accountant and auditor positions require at least a bachelor's degree in 
accounting or a related field. Some employers prefer to hire applicants who have a 
master's degree, either in accounting or in business administration with a 
concentration in accounting. 
A few universities and colleges offer specialized programs, such as a bachelor's 
degree in internal auditing. In some cases, those with associate's degrees, as well as 
bookkeepers and accounting clerks who meet the education and experience 
requirements set by their employers, get junior accounting positions and advance to 
accountant positions by showing their accounting skills on the job. 
Many colleges help students gain practical experience through summer or part-time 
internships with public accounting or business firms. 
U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2016-17 ed., 
"Accountants and Auditors," http://www.bls.gov/ooh/business-and-financial/accountants-and­
auditors.htm#tab-4 (last visited Dec. 7, 2016). 
Upon review, the Handbook does not state a normal minimum requirement of a U.S. bachelor's or 
higher degree in a specific specialty, or its equivalent, for entry into the occupation. Rather, the 
Handbook outlines different paths to entering an acco-unting position, including entry into the 
profession with an associate's degree, as well as indicating that bookkeepers and accounting clerks, 
may "advance to accountant positions by showing their accounting skills on the job." !d. 
We have also reviewed the Petitioner's designation of the proffered position at a Level I wage, 
demonstrating that the proffered position is a comparatively low, entry-level position relative to 
others within the occupation. That is, in accordance with the relevant DOL explanatory information 
on wage levels, this wage rate indicates that the Beneficiary is only required to have a basic 
understanding of the occupation and carries expectations that the Beneficiary perform routine tasks 
that require limited, if any, exercise of judgment; that he would be closely supervised; that his work 
would be closely monitored and reviewed for accuracy; and that he would receive specific 
burden of proof remains on the Petitioner to submit sufficient evidence to support a finding that its particular position 
would normally have a minimum, specialty degree requirement, or its equivalent, for entry. 
5 
Matter of K-C-&M- Corp. 
instructions on required tasks and expected results. Thus, even if the proffered position inq:Hporates 
some duties of an accounting position, the Petitioner's designation of the position as a Level I 
position confirms that the position is at most a junior or entry-level accounting position which 
according to the Handbook would not require a bachelor's degree iri the specific field 6f accounting 
or finance. 
When the Handbook does not support the proposition that a proffered position is one that meets the 
statutory and regulatory provisions of a specialty occupation, it is incumbent upon the Petitioner to 
provide persuasive evidence that the proffered position more likely than not satisfies this or one of 
the other three criteria, notwithstanding the absence of the Handbook's support on the issue. In such 
case, it is the Petitioner's responsibility to provide probative evidence (e.g., documentation from 
other objective, authoritative sources) that supports a finding that the particular position in question 
qualifies as a specialty occupation. Whenever more than one authoritative source exists, an 
adjudicator will consider and weigh all of the evidence presented to determine whether the particular 
position qualifies as a specialty occupation. 
We have reviewed the Petitioner's reference to the Occupational Information Network (O*NET). 
However, the O*NET reports are also insufficient to establish that the proffered position qualifies as 
a specialty occupation normally requiring at least a bachelor's degree in a specific specialty, or its 
equivalent. Rather, O*NET Online assigns this occupation a Job Zone "Four" rating, which groups 
it among occupations for which "most ... require a four-year bachelor's degree, but some do not." 
O*NET OnLine Summary Report for "13-2011.01 Accountants," 
http://www.onetonline.org/link/summary/13-2011.01 (last visited Dec. 7, 2016); O*NET OnLine 
Help- Job Zones, http://www.onetonline.org/help/online/zones (last visited Dec. 7, 2016). Further, 
O*NET OnLine does not indicate that four-year bachelor's degrees required by Job Zone Four 
occupations must be in a specific specialty directly related to the occupation. Therefore, O*NET 
OnLine information is not probative of the proffered position being a specialty occupation. 
In this case, the Petitioner has not established that the proffered position falls under an occupational 
category for which the Handbook, or other authoritative source, indicates that normally the 
minimum requirement for entry is at least a bachelor's degree in a specific specialty, or its 
equivalent. The record lacks sufficient evidence to support a finding that the particular position 
proffered here, an entry-level accountant position (as indicated on the LCA), would normally have 
such a minimum, specialty degree requirement or its equivalent. The duties and requirements of the 
position as described in the record of proceeding do not indicate that this particular position 
proffered by the Petitioner is one for which a baccalaureate or higher degree in a specific specialty, 
or its equivalent, is normally the minimum requirement for entry. 
The Petitioner has not satisfied the criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(l). 
6 
Matter of K-C-&M- Corp. 
B. Second Criterion 
The second criterion presents two, alternative prongs: "The degree requirement is common to the 
industry in parallel positions among similar organizations or, in the alternative, an employer may 
show that its particular position is so complex or unique that it can be performed only by an 
individual with a degree[.]" 8 C.F.R. § 214.2(h)(4)(iii)(A)(2) (emphasis added). The first prong 
focuses upon the common industry practice, while the alternative prong narrows its focus to the 
Petitioner's specific position. 
1. First Prong 
To satisfy this first prong of the second criterion, the Petitioner must establish that the "degree 
requirement" (i.e., a requirement of a bachelor's or higher degree in a specific specialty, or its 
equivalent) is common to the industry in parallel positions among similar organizations. 
' 
In determining whether there is such a common degree requirement, factors often considered by 
USCIS jnclude: whether the Handbook reports that the industry requires a degree; whether the 
industry's professional association has made a degree a minimum entry requirement; and whether 
letters or affidavits from firms or individuals in the industry attest that such firms "routinely employ 
1 
and recruit only degreed individuals." See Shanti, Inc. v. Reno, 36 F. Supp. 2d 1151, 1165 (D. Minn. 
1999) (quotingHird!Blaker Corp. v. Sava, 712 F. Supp. 1095, 1102 (S.D.N.Y. 1989)). 
Here and as already discussed, the Petitioner has not established that the proffered position is one for 
which the Handbook (or other independent, authoritative sources) reports an industry-wide 
requirement for at least a bachelor's degree in a specific specialty, or its equivalent. Thus, we 
incorporate by reference the previous discussion on the matter. Also, there are no submissions from 
the industry's professional association indicating that it has made a degree a minimum entry 
requirement. Nor has the Petitioner submitted other evidence to demonstrate that a requirement of a 
bachelor's or higher degree in a specific specialty, or its equivalent, is common to parallel positions 
with organizations that are in the Petitioner's industry and otherwise similar to the Petitioner. The 
Petitioner has not, therefore, satisfied the criterion of the first alternative prong of 8 C.F.R. 
§ 214.2(h)(4)(iii)(A)(2). 
2. Second Prong 
We will next consider the second alternative prong of 8 C.F.R. § 214.2(h)(4)(iii)(A)(2), which is 
satisfied if the Petitioner shows that its particular position is so complex or unique that it can be 
performed only by an individual with at least a bachelor's degree in a specific specialty, or its 
equivalent. 
In this matter, although the Petitioner claims that the proffered position's duties are so complex that 
a bachelor's degree is required, the Petitioner does not demonstrate how its staff accountant's duties 
require the theoretical and practical application of a body of highly specialized knowledge such that 
7 
(b)(6)
Matter of K-C-&M- Corp. 
a bachelor's or higher degree in a specific specialty, or its equivalent, is required to perform them. 
We note the Petitioner's reference on appeal to the Beneficiary's academic and work experience as 
enabling him to carry out the duties of the proffered position. However, the test to establish a 
position as a specialty occupation is not the education or experience of a proposed beneficiary, but 
whether the position itself requires at least a bachelor's degree in a specific specialty, or its 
equivalent. 
Upon review of the totality of the record, the Petitioner has not included sufficient probative 
information relevant to a detailed course of study leading to a specialty degree and the Petitioner has 
not established how such a curriculum is necessary to perform the duties it claims are so complex. 
While a few related courses may be beneficial in performing certain. duties of the position, the 
Petitioner has not demonstrated how an: established curriculum of such courses leading to a 
baccalaureate or higher degree in a specific specialty, or its equivalent, is required to perform the 
duties of the proffered position. Consequently, it cannot be concluded that the petitioner has 
satisfied the second alternative prong of 8 C.P.R. § 214.2(h)(4)(iii)(A)(2). 
C. Third Criterion 
The third criterion of 8 C.P.R. § 214.2(h)(4)(iii)(A) entails an employer demonstrating that it 
normally requires a bachelor's degree in a specific specialty, or its equivalent, for the position. The 
Petitioner here noted that previously a management company provided its accounting functions, and 
that only in October 2015 did it determine that 
its accounting functions should be performed 
in-house. As such, the Petitioner does not submit evidence of personnel it previously employed in 
the proffered position. Accordingly, the Petitioner has not established the referenced criterion at 
8 C.P.R.§ 214.2(h)(4)(iii)(A)(3) based on its normal hiring practices. 
D. Fourth Criterion 
The fourth criterion at 8 C.P.R. § 214.2(h)(4)(iii)(A) requires a petitioner to establish that the nature 
of the specific duties is so specialized and complex that the knowledge required to perform them is 
usually associated with the attainment of a baccalaureate or higher degree in a specific specialty, or 
its equivalent. 
On appeal, the Petitioner emphasizes that its hospitality management and construction company 
"generated annual revenues of $2,670,619 and $2,323,541 in 2015 and 2014, respectively" and 
refers to the tax returns previously submitted in support of this statement. The Petitioner also notes 
that it is a part of group of a number of hotels across the country and that its construction profile 
includes a and a The Petitioner also refers to its 
organizational chart and points out that the accounting position, the vice president developer, the 
vice president of operations, and the general manager are all part of its management team. The 
Petitioner asserts that contrary to the Director's conclusion, this evidence shows that it is a business 
of sufficient scale and complexity to require the services of an accountant. The Petitioner further 
paraphrases the previously provided duties of the proffered position and asserts that these duties 
8 
Matter of K-C-&M- Corp. 
require analytical skills to conduct reviews and analysis of financial information and a working 
knowledge of GAAP (Generally Accepted Accounting Principles). 
We have reviewed the nature of the Petitioner's operations and have considered the Petitioner's 
assertion that USCIS placed undue influence on its size and the nature of its business. While we 
concur that USCIS should not limit its review to the size of a petitioner and must consider the actual 
responsibilities of the proffered position, we find that it is reasonable to assume that the size of an 
employer's business has or could have an impact on the claimed duties of a particular position. See 
EGEnters., Inc. v. Dep'tofHomelandSec., 467 F. Supp. 2d 728 (E.D. Mich. 2006). Thus, the size 
of a petitioner may be considered as a component of the nature of the petitioner's business. In that 
regard, we note that the record does not include probative evidence establishing that the Beneficiary 
will perform work for the Petitioner's related companies. That is, the record does not include 
evidence of management agreements or other evidence establishing that the individual in the 
proffered position will routinely perform work for other companies affiliated with the 
Petitioner. 
Moreover, even if the Petitioner itself requires the services of an accountant, the record does not 
support a finding that the duties to be performed by the Beneficiary in relation to the Petitioner's 
claimed operations are sufficiently complex and specialized to require the theoretical and practical 
application of a body of highly specialized knowledge, and the services of an individual with a 
bachelor's or higher degree in the specific specialty (or its equivalent) as a minimum for entry into 
the occupation in the United States. The record lacks sufficiently detailed information to distinguish 
the proffered position as more complex or specialized than positions that can be performed by 
persons without at least a bachelor's degree in a specific specialty or its equivalent. We again refer 
to the Petitioner's characterization of the proffered position as a Level I accounting position. Given 
that the LCA submitted in support of the petition was certified for a Level I wage, it must be 
concluded that the position is a low-level, entry position relative to other accounting positions and, 
thus, based on the findings of the Handbook, published by the Bureau of Labor Statistics, the 
proffered position is not a specialty occupation. 7 
Upon review of the totality of the record, the Petitioner has not demonstrated that its proffered 
position is one with duties sufficiently specialized and complex to satisfy 8 C.F.R. 
§ 214.2(h)(4)(iii)(A)(4). 
7 
The Petitioner's designation of this position as a Level I, entry-level position undermines its claim that the position is 
particularly complex, specialized, or unique compared to other positions within the same occupation. Nevertheless, a 
Level I wage-designation does not preclude a proffered position from classification as a specialty occupation, just as a 
Level IV wage-designation does not definitively establish such a classification. In certain occupations (e.g., doctors or 
lawyers), a Level I, entry-level position would still require a minimum of a bachelor's degree in a specific specialty, or 
its equivalent, for entry. Similarly, however, a Level IV wage-designation would not reflect that an occupation qualifies 
as a specialty occupation if that higher-level position does not have an entry requirement of at least a bachelor's degree 
in a specific specialty, or its equivalent. That is, a position's wage level designation may be a relevant factor but is not 
itself conclusive evidence that a proffered position meets the requirements of section 214(i)(l) of the Act. 
9 
Matter of K-C-&M- Corp. 
IV. CONCLUSION 
As the Petitioner emphasized on appeal, it must prove by a preponderance of evidence that the 
· Beneficiary is fully qualified for the benefit sought. Matter of Chawathe, 25 I&N Dec. 369, 376 
(AAO 2010). In evaluating the evidence, eligibility is to be determined not by the quantity of 
evidence alone but by its quality. /d. 
Because the Petitioner has not satisfied one of the criteria at 8 C.P.R.§ 214.2(h)(4)(iii)(A), it has not 
demonstrated that the proffered position qualifies as a specialty occupation. The burden is on the 
Petitioner to show eligibility for the immigration benefit sought. Section 291 of the Act, 8 U.S.C. 
§ 1361; Matter ofOtiende, 26 I&N Dec. 127, 128 (BIA 2013). Here, that burden has not been met. 
ORDER: The appeal is dismissed. 
Cite as Matter of K-C-&M- Corp., ID# 154552 (AAO Dec. 20, 2016) 
10