Do you file VFCP after getting the letter

A few of our clients are getting the "you had late contributions, VFCP is available..." letters.

Do you submit via VFCP after getting those letters?  Any anecdotal evidence of investigations if is isn't filed?

Or do you just keep a copy of the self-correction in your files and show that when asked?

I've only had one client receive that letter so far. They had already completed most of the corrections, so we encouraged them to file under VFCP since DOL is clearly at least looking at these, and they got their no-action letter without any pain or suffering. In this case the amount of total late deposits reported on the 5500 was a substantial percentage of total employee contributions for the year, but the actual lost earnings amounts involved ended up being small. I have no anecdotal evidence of investigations and I'm hoping to keep it that way!

Is there a cost to file?  I thought there was, but maybe it's just that we charged our own fee at my prior employer.

There's no fee to file VFCP with the DOL.