Hockey,
Linda is correct. When doing an appeal you are showing just cause why they should have paid, or approved services. When you asked what to say, we can't answer that because we don't really know what is going on with that claim. It can be denied for various reasons.
Timely filing
no authorizations
no benefits
incorrect coding
If I had a claim to deny for timely filing, it will not be worded the same as the one for no authorization. I will address the situation as it pertains to the denial. Its like going to court. The plaintiff says you didn't file the claim in time (insurance company) you, (defendant) shows the judge (appeals dept) proof of timely filing. You state that in your claim and then you pray!!