Amеritrade, Inc., appeals from a trial court judgment entered in favor of Norbert and James Orth. Prior to filing its notice of appeal, Ameri-trade moved the trial court to reconsider its decision pursuant to § 805.17(3), Stats. The trial court sent the parties a letter informing them that the motion for reconsideration was denied and that an order should bе prepared to that effect. A written order was entered December 1, 1993, and Ameritrade filed its notice of appeal on January 12, 1994. This court asked the parties to submit memoranda addressing whether the appeal was timely filed and whether this court had jurisdiction over the appeal.
This case requires the interpretation and application of a procedural statute to determine whether Ameritrade's appeal was filed timely. We conclude that the trial court's letter was a denial of the motion "on the record" within the meaning of § 805.17(3), STATS., so that the time for filing a notice of appeal commenced on that date. Because the aрpeal was not filed timely, we dismiss it for lack of jurisdiction. See RULE 809.10(l)(b), Stats, (timely filing of a notice of appeal is necessary to give this court jurisdiction over an appeal).
BACKGROUND
Nоrbert and James Orth sued Ameritrade, Inc., and other defendants alleging violation of Wisconsin *165 securities laws. After a trial to the court, judgment was entered in favor of the Orths. Judgment was еntered August 25,1993, and the Orths served notice of entry of judgment on Ameritrade on August 26,1993. Thus, the deadline for filing a notice of appeal was shortened to forty-five days. See § 808.04(1), STATS. '
Ameritrade filed а timely motion for reconsideration in the trial court pursuant to § 805.17(3), STATS. Section 805.17(3) provides that when a motion for reconsideration is filed in the trial court, "the time for initiating an appeal from the judgment commences when the court denies the motion on the record or when an order denying the motion is entered, whichever occurs first." In additiоn, the statute provides that if no order is entered within ninety days after entry of judgment, "the motion is considered denied." If the motion is "considered denied" under this provision, then the time for filing a notice of appeal commences ninety days after entry of judgment.
Under
Salzman v. DNR,
By letter dated October 19, 1993, the trial court responded to the motion for reconsideration. The entire letter, addressed to both attorneys involved in the case, reads:
*166 I have received both your briefs re the motion for reconsideration in the above-captioned case. Please consider this letter my Decision on the motion. Nothing in the defendants' brief impels me to modify anything I have written or said in the past on .this case. The Findings of Fact and Conclusions of Law previously filed will stand, unaltered. The motion must be denied, with statutory costs to the plaintiff. Counsel for the plaintiff shall prepаre the appropriate order under the local rules. (Emphasis in original).
The letter was filed and listed in the trial court docket entries as a "written decision denying" Ameritrade's reconsideration motion. A written order denying reconsideration was entered on December 1, 1993, and Ameritrade filed its notice of appeal on January 12, 1994.
Amеritrade argues that its notice of appeal was timely filed because it was filed within forty-five days after entry of the order denying reconsideration. It claims that the Octоber 19th letter did not initiate the time for filing an appeal, because the trial court's decision did not dispose of the reconsideration motion. In support of this cоntention, Ameritrade argues first that the trial court anticipated that a written order would subsequently be prepared and entered and therefore the order was not "finаl." Secondly, Ameritrade contends that the letter was not "on the record" so that the time for filing the appeal commenced to run. We reject each of thеse arguments.
ANALYSIS
In support of its first argument, Ameritrade contends that the court should apply the standard finality analysis by which we determine whether an order or
*167
judgment appealed from is final and therefore the appropriate document from which to appeal.
See, e.g., Radoff v. Red Owl Stores, Inc.,
Ameritrade's reliance on this court's jurisdictional case law is misplaced. Their appeal is not taken from the denial of their motion for reconsideration, but from the judgment entered August 25, 1993.
See Ver Hagen v. Gibbons,
Ameritrade also contends that the October 19, 1993, letter decision, although a denial of its motion, was not "on the record" and, therefore, the timе for initiating an appeal did not commence on that date. In support of this contention, Ameritrade argues that "the phrase 'on the record' is subject to at lеast two distinct definitions and is thus 'ambiguous'." Ameritrade con *168 tends that the phrase could be read restrictively to mean "only statements made in open court and transcribed by the reporter," or, more expansively, to include written statements to the parties that a decision had been made to deny the motion. We agree with Ameritrade thаt the statute appears susceptible to both readings. We disagree, however, that Ameri-trade's restrictive reading is the correct one.
"When construing a statute, we must first look to the language of the statute."
Continental Casualty Co. v. Milwaukee Metro. Sewerage Dist.,
Although § 805.17(3), Stats., could be read in the manner Ameritrade advoсates, Ameritrade points to nothing in the "subject matter, scope or history of the statute" to support its argument. On the other hand, the conclusion that we reach here — that the trial court's letter was a written decision "on the record" — is consistent with the reconsideration statute's scope and purpose.
On its face, the purpose of § 805.17(3), STATS., is to provide a party an opportunity to pursue reconsideration of a trial court decision and to give the trial court adequate time to consider such a request. It is also the clear intent of the statute to permit sufficient time for an appeal in the event that the reconsideration motion is denied. Given thе scope and context of the statute, including the fact that no written order is required to initiate the time for filing an appeal, the phrase "on the record" thus cоnnotes a formal decision, formal notifi *169 cation to the parties of the decision, and an entry of the decision in the trial court's file.
All these formalities were obsеrved in this case. The trial court sent the parties a letter telling them that the reconsideration motion was denied. The parties were advised by the trial court to cоnsider the letter its decision on the motion. The letter was filed and listed as a decision on the reconsideration motion in the trial court docket entries. The trial court's letter was thus as much a denial "on the record" as an oral decision recorded by a court reporter. Consequently, the time for initiating the appeal under § 805.17(3), STATS., commenced upon issuance of the letter. Because Ameritrade's appeal was not timely filed, this court is without jurisdiction. See RULE 809.10(l)(b), STATS.
By the Court. — Appeal dismissed.