; and (III) allow not less than 2 years from the date of the first advance payment before requiring that the outstanding balance be paid in full; and (iii) may waive the requirement that such payment be repaid (or recouped) if, not earlier than 2 years from the date of the first advance payment, the entity submits to the Secretary a request for such waiver containing such information that demonstrates that— (I) requiring repayment of such payment (or recouping such payment) would constitute an extreme hardship for the entity; (II) the entity made efforts to maintain a comparable number of employees at a comparable level of pay during the such emergency period compared to the number of, and level of pay for, such employees as of the day before the beginning of such period