
    CIGNA DENTAL HEALTH OF FLORIDA, INC., Denticare, Inc., Protective Life Insurance Company, and American Dental Plan, Inc., Petitioners, v. Thomas D. McGURK, in his official capacity as the Secretary of the Florida Department of Management Services, and the State of Florida, Department of Management Services, Division of State Group Insurance, Respondents.
    No. 99-2973.
    District Court of Appeal of Florida, First District.
    Aug. 10, 1999.
    Harry 0. Thomas, Jeffrey L. Frehn and Katherine E. Giddings of Katz, Kutter, Haigler, Alderman, Bryant & Yon, Tallahassee, for petitioners.
    No appearance for respondents.
   PER CURIAM.

DENIED. This disposition is without prejudice to the petitioners’ right to avail themselves of such remedies as may be available either in the administrative forum or in the action pending in the circuit court.

BOOTH and ALLEN, JJ., concur.

KAHN, J., concurring with written opinion.

KAHN, J.,

concurring with opinion.

But for the specter of disputed issues of fact, I would review the petitioners’ claims under section 120.68(1), Florida Statutes (1997). It is wrong for respondents to avoid the requirements of section 120.569(2)(n), Florida Statutes (Supp.1998), by disguising immediate final orders, which require particularized findings of fact, as letters to petitioners.  