Whether the letter of 17 September 2014 satisfied the formal requirements for an appeal under Art. 61 let. b LPGA
No. The filing lacked both a sufficient statement of reasons and conclusions, and the appellant did not remedy these defects after being given time to do so.
Art. 61 let. b LPGA requires a brief statement of facts and reasons plus conclusions; where these are missing, the court must set a cure period and warn of the consequence. The appellant did not respond to the cure order, so the filing is deemed withdrawn and the appeal inadmissible.