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<abstract>   1. Protest filed within 10 days of contracting officer&apos;s letter resolving
   a timely agency-level protest, but after the closing time for submission
   of quotations, is untimely where the issue protested at GAO is different
   from the issues raised in the timely agency-level protest.&lt;p/&gt;   2. Protester&apos;s e-mail to officials in agency small business office, which
   suggested that a procurement could be set aside for small businesses, was
   not an agency-level protest, and a subsequent protest at GAO raising that
   issue, filed after the closing time for submission of quotations, is
   therefore untimely.</abstract>
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