
    PACIFICORP CAPITAL, INC. v. STATE of Louisiana, Through the DIVISION OF ADMINISTRATION, Delgado Community College, Through the Board of Trustees for the State Colleges and Universities and International Business Machines Corporation.
    No. 91 CW 1835.
    Court of Appeal of Louisiana, First Circuit.
    June 29, 1992.
    Gerald L. Walter, Jr., Anne J. Crochet, Baton Rouge, for plaintiff Pacificorp Capital, Inc.
    
      Kevin P. Torres, Baton Rouge, for defendant State of La., Div. of Admin.
    Gordon A. Pugh, Baton Rouge, for defendant IBM.
    Winston G. Decuir, Baton Rouge, for defendant Delgado Community College.
    Before SHORTESS, LANIER and CRAIN, JJ.
   CRAIN, Judge.

The legal issue presented in this case is identical to that presented in Pacificorp Capital, Inc. v. State, Division of Administration, 604 So.2d 714 (La.App. 1st Cir.1992), and Pacificorp Capital, Inc. v. State, Division of Administration, 604 So.2d 710 (La.App. 1st Cir.1992), in which we have this date rendered opinions reversing the judgment of the trial court which had overruled the exceptions of prematurity raised by relators.

For the reasons assigned in Pacificorp Capital, Inc. v. State, Division of Administration, 604 So.2d 710 (La.App. 1st Cir. 1992), we reverse the judgment of the trial court overruling IBM’s objection of prematurity. PCC must exhaust all prescribed administrative remedies before seeking judicial review or judicial determination of issues raised regarding the validity of the contract awarded to IBM. This matter is remanded for action consistent with this opinion.

REVERSED AND REMANDED.

SHORTESS, J., concurs with reasons.

SHORTESS, Judge,

concurring.

For the reasons assigned in my concurrence in Pacificorp Capital, Inc. v. State, Division of Administration, 604 So.2d 710, rendered by this court this date, I respectfully concur.  