Oxalyl-CoA synthetase; capable of catalyzing conversion of oxalate to oxalyl-CoA; catalyzes first step in pathway of oxalate degradation that functions to protect yeast from inhibitory effects of oxalate; peroxisomal protein that binds mRNA; localizes to both peroxisomal peripheral membrane and matrix, expression is highly inducible by oleic acid; similar to E. coli long chain acyl-CoA synthetase