With respect to an untimely claim received by letter in a chapter 7 case, the court indicated that the claim could be treated as, and receive the priority of, one of three subsections of 11 U.S.C. § 726(a), which were (a)(2)(A), (a)(2)(C), or (a)(3), depending on the circumstances. Claimant could file a proof of claim with a motion for extension of the time for filing, supported by an affidavit showing good reason why his neglect in failing to timely file should be excused. If such a motion were granted, claimant's claim would be treated as a timely filed claim under subparagraph (a)(2)(A). There are also two ways the claim could be treated as an untimely claim: (1) if claimant could establish that he did not receive notice of the filing deadline in time to file a timely proof of claim, and his claim was filed prior to distribution, his claim would satisfy subparagraph (a)(2)(C); or (2) claimant could simply file a tardy proof of claim and it would be treated in accordance subparagraph (a)(3).