I am appealing the decisi...

I am appealing the decision by my insurence company, they have turned down my first appeal and the original request from Dr. Korentager for a panniculectomy. Is there any thing that can be done or how would you go about writing a second appeal. They say that I'm under a plan governed by ERISA, and this plan is not subject to state insurence law. I would take any help I could get on this second appeal.