You're in the exact same position I am. My 2019 amended return has not been processed and it's been 8 months for me, too.

I sent in my 2nd recon on Dec 26th, and the only reason I wasn't blown off, was because my Congressman sent the SBA a congressional inquiry.

The LO was curt and stern, and told me I had been declined, and I could not appeal again, because this past Tuesday policy changed allowing no more recons if declined.

If that's true customer service said there's a 3x rule now, then me emailing earlier this month about the first recon, and why I was declined with no notification, made it the third strike.

I can't find this policy change anywhere on the SBA website. There were people here who did five or more recons before they were finally and deservedly approved.