Certainty appears SPSO has no intention of filling the attorney's letter.
In the past the attorney's letter was filed on the filing date of the financials. Only one time I saw it was 6 days after the financial filings in the year 2012.
Come to think of it, it looks like there was only 1 attorney's letter filed after the 12/31/2015 financial filing. That was for the 3/31/2021 filing.