Dear Sir,
I am afraid you misunderstand the law in this matter.
The 'owner' is presumed to be the registered keeper which is *******.
They may, subject to conditions, seek to relieve themselves of liability by providing the enforcement authority with prescribed documents. You would then have the choice as to whether to accept those representations or not and, if so, whether to issue a new PCN to the named person who you would hold to be the owner.
You may not, as a matter of law, presume to make the owner's choice on their behalf as to whether to make representations or not. Therefore, contrary to your request for evidence from me, the opposite applies i.e. as I am not the owner of first resort you must prove that you have the power to treat me as the owner of second resort by providing copies of their PCN and representations and your Notice of Acceptance. As I have established with the owner that they did not receive a PCN, I fear you would have a problem in this regard as you may no longer issue a PCN to the owner because you are time barred i.e. beyond the 28-day period permitted for a contravention occurring on 27 Sept.
But please send me all the evidence you have if you wish to pursue this matter.