AAFP has a great, very detailed letter. Check out this article: http://www.aafp.org/online/en/home/p.../cptcodes.html - at the bottom of this article is a link to the letter.
It's very long and might not be exactly what you are looking for, but you can customize it to make it work for you!
Who is it that's denying? I'm just curious.
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