34 (1998); see also Solomon v. Brown, 6 Vet.App. 396 (1994). A claim of entitlement to VA benefits may be either a formal or an informal written communication requesting a determination of entitlement or evidencing a belief in entitlement to a benefit. 38 C.F.R. § 3.1(p) (2008). Any communication or action indicating intent to apply for one or more VA benefits may be considered an informal claim. 38 C.F.R. § 3.155 (2008). VA is required to identify and act on informal claims for benefits. 38 U.S.C. § 5110(b)(3); 38 C.F.R. §§ S.l(p), 3.155(a). The law is well established that intent to apply for benefits is an essential element of any claim, whether formal or informal, and that such intent must be communicated in writing. See MacPhee v. Nicholson, 459 F.3d 1323, 1326-27 (Fed.Cir.2006) (<HOLDING>); Brannon, 12 Vet.App. at 35, (holding that
holding that when the contract language is unambiguous we take these words to represent the parties intent and the plain meaning of this language governs its interpretation holding that general statement of intent does not override plain language of statute holding that where attorney successfully represents a va claimant before this court  the secretary is obligated under certain circumstances to pay directly to the attorney 20 of the pastdue benefits awarded on the basis of the claim or application for benefits underlying the issues successfully appealed to this court holding that the plain language of the regulations requires a claimant to have an intent to file a claim for va benefits holding that the statute of limitations for a miscalculation of benefits claim began to run at the time at which some event other than a denial of a claim should have alerted the claimant to his entitlement to the benefits he did not receive