THE TAXPAYER RECEIVED A NOTICE (LTR2697C) DATED 10/19/2021, ALONG WITH THE IRS RETURNING TO THE TAXPAYER ITS PAPER FILED 990-PF.THE TAXPAYER RECEIVED THE NOTICE ON 11/17/21, BUT THE NOTICE HAD A RESPONSE DATE OF 10/29/21, WELL BEFORE THE EXTENDED DUE DATE OF THE RETURN, 11/15/21.THE TAXPAYER HAD FILED ITS 990-PF (PAPER) IN JULY, 2021.THE TAXPAYER HAD ALSO TIMELY FILED FOR AN EXTENSION THROUGH 11/15/2021.UPON RECEIPT OF NOTICE, WE REALIZED THAT, DUE TO THE TAXPAYER FIRST ACT, THE RETURN SHOULD HAVE BEEN FILED ELECTRONICALLY. WE WERE UNAWARE THAT THE FORM 990-PF WAS REQUIRED TO BE FILED ELECTRONICALLY.WE HAVE CORRECTED THE MISTAKE AND COMPLETED THE REQUIRED ELECTRONIC FILING AS SOON AS POSSIBLE UPON RECEIPT OF THE NOTICE.AS THE TAXPAYER HAD INITIALLY FILED ITS TAX RETURN IN JULY 2021, WELL AHEAD OF THE EXTENDED DUE DATE OF ITS 990-PF, AND THAT THIS IS THE INITIAL YEAR THAT E-FILING WAS REQUIRED, WE REPECTFULLY REQUEST THAT THE RETURN BE ACCEPTED AS TIMELY FILED WITH NO PENALTIES.