I worked for company A for almost two years. They applied labor and it is approved and filed I140.

I moved to company B on H1. After two months I140 approved through A.

My priority date became current and company A filed I 485 though I am working for company B.

I am still working with company B.

Recently my attorney received an RFE, it is asking following details:

1. Letter from your intended permanent employer, describing your present job duties and position in the organization and job start date.

My questions are:

1. Am I qualified for AC21 since I 485 filed and pending from 18 months and I 140 approved?

2. My job duties in company B are similar to my labor. Can I send intended permanent letter from B? (That is AC21 letters)