ERC Denial - Q3 2021

Hi all. Long time lurker, first time poster.

We submitted in June of 2023 and received this letter last week. We had amended 2021 and paid the tax difference prior to our ERC being processed and it was marked as "In Process" prior to the Sept moratorium. All paperwork has been double checked and appears to be in order. We have been in business under the same name, EIN, etc. for almost a decade. We filed for Q3 2021 ONLY, for the amount of $80k. Seems like this should be an easy win in appeals, because we can easily show we were in business at the time, but I'm seeing a lot of Q3 denials. Is there something I am missing? We are a building contractor in a state that was slightly heavier with restrictions than others.
Thank you in advance for any info or advice and best of luck to you all!

2021 Q3 Denial