See ASHRAE systems and equipment handbook - air to air energy recovery, you will find the formulas.
The reviewer probably has a good reason to suspect your design, and I must say he is right, cause rightly so, you do not know, you did not do any calculations and yet you are signing and stamping in your permit application.
You cannot rely on a vendor numbers, you have to check and verify the vendor numbers.
I can think of one reason:
One of your air sides temperatures (exhaust side) may be below the freezing point in winter, which will freeze your wheel and he wants to see that it is safe to operate your wheel or provide heat trace or some type of control.