When appealing to ins co, what should be included besides the letter?

This is my first denial due to an exclusion in the policy. However, in the Plan Summary the Company states they will make decisions on a case by case basis. First appeal goes to ins co (3rd Party Admin) and then if they deny again it goes to my Company for appeal. What should I include? Should each appeal contain something different? Any examples available? Thanks so much for your help!!!!

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