Appeals are very carefully reviewed. If your appeal is rejected, there's nothing more we can do. If you believe a mistake has been made during the appeal process, feel free to share more context with us here and we’ll see if we can help.
AdSense accounts are typically suspended for invalid traffic or policy reasons, use this troubleshooting guide to help figure out what happened and next steps: https://yt.be/help/mdZm . If you still need help after that, reach out to Creator Support: https://yt.be/help/partners