This appeal is from a judgment denying appellant Wholesale Coke Company recovery against appellees Central Louisiana Electric Company and Louisiana Intrastate Gas Corporation (a wholly owned subsidiary of Central Louisiana) for materials supplied by Wholesale to one Henry Allen for use on a construction project for appellees. Wholesale, upon non-payment by Allen, brought this action against appellees alleging that Allen was their agent and, in the alternative, that appellees were equitably estop-ped from denying liability for the materials. The District Court filed concise findings of fact and conclusions of law in which it ruled that no facts were proven to establish agency or to invoke equitable estoppel.

A careful consideration of the record convinces us that the Court’s findings are fully supported by the evidence and that its decision and judgment are correct and must be affirmed.

Affirmed.