WHILE THE BASES FOR YOUR COMPLAINTS WERE NOT CLEAR FROM YOUR LETTER. WE HAVE REVIEWED THAT MATERIAL. THE MATERIAL SHOWS THAT YOU WERE THE LOW BIDDER UNDER THE LOUISVILLE PROCUREMENT. THE FAILURE TO FILE FOR A COC IS ANALAGOUS TO A REFUSAL BY THE SBA TO ISSUE ONE. THE COC PROCEDURES ARE INTENDED TO GIVE A SMALL BUSINESS CONCERN A DEGREE OF PROTECTION AGAINST A CONTRACTING OFFICER'S UNREASONABLE DET...