In Jimoh v. Unemployment Compensation Board of Review, 902 A.2d 608 (Pa. Cmwlth. 2006), a claimant petitioned for review of a Board order denying benefits under the Law because his green card expired. Claimant argued he was available for employment. The Court did not consider the argument because Claimant failed to raise it in his petition for review. Nevertheless, in dictum we stated: Even if the Court were to address the merits . . . the claimant would not prevail . . . . In its brief, the Board cites the Department Letter. This letter sets out the Department's interpretation of the "able and available" requirement, which the laws of all states contain. Under its interpretation, "an alien must be legally authorized to work in the United States to be considered 'available for work.' Therefore, an alien without current, valid authorization to work from the USCIS is not legally available for work and not eligible for benefits". . . . Thus, claimant did not meet the burden of being available for work under Section 401(d)(1) of the Law . . . .Id. at 612, n.7.