13, 1997 and considering that there is no substantial argument to warrant a modification of this Court’s decision, the Court Resolved to DENY reconsideration with FINALITY.               The Court further Resolved to:   (1)               DENY for lack of merit the motion for  damages on the injunction bond filed by [Rommel Bearneza];   (2)               NOTE the (1) [manning agency’s] opposition to the motion for damages; and  (2) [Bearneza’s] reply thereto;   (3)               GRANT the motion of [Bearneza] to remand the original records of this case to the Labor Arbiter; and   (4)               NOTE WITHOUT ACTION [Bearneza’s] motion for leave to file opposition to the [manning agency’s] motion for damages. (emphasis supplied)     Once a judgment attains finality it becomes immutable and unalterable.[6] It may no longer be modified in any respect, even if the modification is meant to correct what is perceived to be an erroneous conclusion of fact or law, and regardless of whether the modification is attempted to be made by the court rendering it or by the highest court of the land.[7]                 WHEREFORE, the petition is hereby DENIED.             Costs against petitioner.             SO ORDERED.   RENATO C. CORONA Associate Justice