appeal’ ” (emphasis and alterations in original)). Taken together, these opinions provide the Court with somewhat conflicting guidance as to whether either the filing date or the final judgment date or both count towards the limitations period. And in the context of this case, the discussion is much more than academic — indeed, it is potentially outcome determinative — because, as discussed below, the Petition is timely only if the Court excludes both the Coram No-bis Petition filing day and both final judgment days. Petitioner’s conviction became final on May 19, 2005, ninety days after the Court of Appeals denied Petitioner’s request for leave to appeal the Appellate Division’s denial of his direct appeal on February 18, 2005. See Valverde v. Stinson, 224 F.3d 129, 132 (2d Cir.2000) (<HOLDING>). However, because Direct Appellate Counsel
holding that a conviction became final when the ninetyday period to seek direct review from the  supreme court by way of certiorari expired holding that a state court criminal judgment is final for purposes of collateral attack in federal court at the conclusion of review in the united states supreme court or when the time for seeking certiorari review expires holding that the supreme court has final appellate review of agency decisions recognizing that where a state prisoner declines to pursue certiorari in the united states supreme court that petitioners conviction is not final  until  after the time for filing a petition for certiorari with the supreme court has passed holding that the limitations period is likewise not tolled during the pendency of a certiorari petition to the supreme court