At any time before a private letter ruling is issued, the Comptroller may request additional information from a petitioner. Additional information may include: Statements or other information required by Regulation .03 of this chapter; Documents or supporting information; Specific facts about the issue or transaction that is the subject of the petition; or Clarification of statements of facts submitted to the Comptroller as part of the request for a private letter ruling. The petitioner shall submit the information to the Comptroller within 30 days after the date of the Comptroller’s request for additional information. The Comptroller’s request for additional information shall state the date on which the additional information is due and the manner of submission of the information. If a petitioner fails to timely submit the additional information requested by the Comptroller, the Comptroller may deny the petition for private letter ruling. The Comptroller may reopen a petition for private letter ruling denied under §D of this regulation if, within 12 months after the denial of the petition, the petitioner: Submits the additional information requested by Comptroller; and Affirms that there have been no material changes to the facts submitted in the petition for private letter ruling.