B.Com CA Final
657 Points
Joined February 2012
You have received such a letter because you would have taken more leaves that the eligible (156 days) during your articleship.
Rather than doing those excess 22 days as articleship, approch the firm in which you did your articleship and request them to address a letter to ICAI stating that you have completed those days by way of overtime work during articleship.
I know of such an instance where the ICAI accepted such a representation by the firm.