It might be obvious to you, but it may not be obvious to someone who has looked at it for 5 seconds instead of the 5 hours you have invested.  Send a summary of all the withholding. 

The way I read the instructions, your letter should state "this is why I disagree, but if you still don't allow this I want my case to go to Appeals."  Not  "Send this now to Appeals and this is what I want them to look at when it gets there."