THIS OPINION HAS NO PRECEDENTIAL VALUE.  IT SHOULD NOT BE CITED OR RELIED ON AS PRECEDENT IN ANY PROCEEDING EXCEPT AS PROVIDED BY RULE 239(d)(2), SCACR.

THE STATE OF SOUTH CAROLINA
In The Court of Appeals

First South Bank, Respondent,

v.

The Clifton Corporation, Charles B. Mierek, South Carolina Department of Revenue, South Carolina Employment Security Commission, Branch Banking and Trust Company, and Regions Bank, Defendants,

of whom:

The Clifton Corporation and Charles B. Mierek are Appellants.

Appeal From Spartanburg County
 Gordon G. Cooper, Jr.,  Circuit Court Judge

Unpublished Opinion No.  2008-UP-712
Heard October 21, 2008 – Filed December 16, 2008

AFFIRMED

William E. Booth, III, of West Columbia, for Appellants.

David L. Walsh, of Spartanburg, for Respondent.

PER CURIAM:   The Clifton Corporation and Charles B. Mierek appeal the master-in-equity’s order denying their motion to vacate a foreclosure sale.  We affirm pursuant to Rule 220, SCACR and the following authorities:  Wogan v. Kunze, 366 S.C. 583, 608, 623 S.E.2d 107, 121 (Ct. App. 2005) (stating a party may not argue one theory before the trial court and another on appeal), aff’d as modified, 379 S.C. 581, 666 S.E.2d 901 (2008); see also Wilder Corp. v. Wilke, 330 S.C. 71, 76, 497 S.E.2d 731, 733 (1998) (“It is axiomatic that an issue cannot be raised for the first time on appeal, but must have been raised to and ruled upon by the trial judge to be preserved for appellate review.”); Anderson v. Short, 323 S.C. 522, 525, 476 S.E.2d 475, 477 (1996) (stating where a decision is based on more than one ground, the appellate court will affirm unless the appellant appeals all grounds because the unappealed ground will become the law of the case); First Union Nat’l Bank of S.C. v. Soden, 333 S.C. 554, 566, 511 S.E.2d 372, 378 (Ct. App. 1998) (holding an “unchallenged ruling, right or wrong, is the law of the case and requires affirmance”). 

AFFIRMED.

HEARN, C.J., and HUFF and GEATHERS, JJ., concur.