
    SQUARE D COMPANY, Appellant, v. STATE FARM FIRE AND CASUALTY COMPANY, for Use and Benefit of DADELAND MEDICAL BUILDING, INC., et al., Appellees.
    No. 91-2865.
    District Court of Appeal of Florida, Third District.
    Nov. 24, 1992.
    Rehearing Denied Jan. 26, 1993.
    Greer, Homer & Bonner and Bruce W. Greer and Laura Besvinick and John Bor-go, Miami, for appellant.
    Ponzoli, Wassenberg & Sperkacz and Zo-rian Sperkacz, Miami, for appellees.
    Before BARKDULL, NESBITT and LEVY, JJ.
   PER CURIAM.

Contrary to the appellant’s contention, the Statute of Repose cannot be equated with subject matter jurisdiction. Therefore, unlike the question of subject matter jurisdiction, the rights accruing to a manufacturer by virtue of the Statute of Repose can be waived if not raised in a timely manner.

In this case, the appellant did not raise the Statute of Repose before the trial court in a timely manner. Accordingly, the applicability of the Statute of Repose to this case was not preserved for our review.

A review of the record fails to demonstrate any reversible error in connection with the other points raised by appellant.

Affirmed.  