Remarkably, a dimensionless quantity of internal friction is nearly universal in these materials. This quantity is a dimensionless ratio (up to a numerical constant) of the phonon wavelength to the phonon mean free path. Since the theory of tunneling two-level states (TLSs) does not address the origin of the density of TLSs, this theory cannot explain the universality of internal friction, which in turn is proportional to the density of scattering TLSs. The theoretical significance of this important and unsolved problem was highlighted by Anthony Leggett.