This is what they said:
"We have received your form 2553...
Our records indicate your request to be treated as an S corp for income tax purposes, was accepted effective Jan 1 2018.
Your form 2553 wasn't accepted for the requested effective date under the revenue procedure.  In order to qualify, form 1120s for the tax year requested and all subsequent years must be timely filed.  Our records indicate your 1120s forms were not timely filed.
You don't qualify for relief under any revenue procedure; therefore you can apply for a private letter ruling.  .....
That's about it, the letter goes on about tax obligations, etc but they are generalized and not specific to this person.