Preheat oven to 350°F. Grease and flour and 13 x 9 inch cake pan. Pour boiling water over oats; set aside. Cream butter with sugars. Beat in eggs one at a time. Beat in the 1/4 cup orange juice concentrate and vanilla. Sift flour together with baking powder, baking soda, salt and cinnamon; blend flour mixture into creamed mixture alternately with oat mixture, beginning and ending with flour mixture. Fold in nuts. Spoon into prepared pan. Bake for 40 minutes; remove from oven. Let cool.

To make topping, combine sugar, butter and orange juice concentrate in a saucepan; boil for 1 minute. Stir in coconut and pecans. Spread on cooled cake; broil until brown and bubbly. Be careful not to burn. Serves 12-15 Typed in MMformat by cjhartlin@email. Msn. Com