Safe Deposit Box drilling-delayed

Due to COVID we have some unpaid SD boxes should have been drilled and inventoried in 2020 but were not.

Should we resend Drilling notices restarting the 60 day waiting period or can we drill now without further notice?

Was any unclaimed property Reg violated by the delay? (Texas)

Drilling a box and the five-year period for escheatment to the State are really not related. Unless the notices were returned undeliverable, why would you not try again to notify the customer?