; (2) the agency’s interpretation of a law or regulation; and (3) the agency’s interpretation of generally accepted accounting principles or accounting objectives, standards, and requirements under section 37 of the Federal Deposit Insurance Act. (b) Contents of request A request made under subsection (a) shall be in writing and contain all the information needed to communicate to the Federal financial institutions regulatory agency the following: (1) The nature of the request. (2) Applicable facts relating to the matter. (3) Applicable law, regulation, or generally accepted accounting principles relating to the matter. (4) Discussion relative to the nature of the request summarizing the financial institution’s position or summary of the request. (c) Response to request A Federal financial institutions regulatory agency receiving a request under subsection (a) shall— (1) within 60 days of receiving the request— (A) provide the financial institution making the request with written notification that the agency received the request and stating whether the request contains the information required under subsection (b); and (B) if the request does not contain the information required under subsection (b), provide the financial institution with an explanation of what information is missing