ORDER

SOL BLATT JR., Senior District Judge

This matter is before the Court on the Plaintiff's action for judicial review, pursuant to Section 205(g) of the Social Security Act, as amended ( 42 U.S.C. § 405(g)), of a final decision of the Commissioner of Social Security, which denied the Plaintiff's claim for disability insurance benefits. The record includes a report and recommendation ("R R") of a United States Magistrate Judge, made in accordance with 28 U.S.C. § 636(b)(1)(B) and Local Rule 73.02(B)(2)(a). In the R R, filed on February 18, 2009, the Magistrate Judge recommends that the Commissioner's decision be reversed pursuant to sentence four of 42 U.S.C. § 405(g) and 1383(c)(3), and that the case be remanded to the Commissioner for consideration of the new evidence, a proper determination of the Plaintiff's residual functional capacity, and continuation of the sequential evaluation process if necessary. In a notice filed on February 25, 2009, the Defendant informed the Court that he will not file objections to the R R. Likewise, the Court has not received any objections from the Plaintiff.

Absent timely objection from a dissatisfied party, a district court is not required to review, under a de novo or any other standard, a Magistrate Judge's factual or legal conclusions. Thomas v. Arn, 474 U.S. 140, 150 (1985). Here, because no objections were filed, the Court need not conduct a de novo review of any portion of the R R. Accordingly, the Court hereby adopts the Magistrate Judge's R R as the Order of the Court, and it is

ORDERED that the decision of the Commissioner of Social Security is reversed pursuant to sentence four of 42 U.S.C. § 405(g), and the case is remanded to the Commissioner for further action as set forth in the R R.

IT IS SO ORDERED.