Entitlement to service connection for left ear hearing loss is dismissed.

Board reasoning

The Board dismisses the left and right ear hearing loss issues because the Veteran withdrew those appeals before the decision was promulgated, leaving no viable issues for appellate consideration. The Board finds credible the Veteran’s lay reports regarding tinnitus onset during service and GERD symptoms, and resolves reasonable doubt in the Veteran’s favor, granting service connection for tinnitus and GERD. For lumbosacral strain, the record shows pain with functional impairment supporting a 10 percent rating under the applicable criteria, consistent with DeLuca considerations, but no higher rating is warranted given the lack of objective functional loss on examination; the Board notes the earlier severance did not affect these issues on appeal and discusses the evidence in the context of the AMA framework.