Immediate subsurface local solar structures – flow, magnetic, and thermal – especially those associated with active regions, are of considerable interest, and are potentially accessible using high ℓ helioseismology. In recent years, classical modal seismology has been supplemented with new approaches, such as time-distance helioseismology, Hankel analysis, and acoustic holography. Results from time-distance helioseismology on shallow subsurface wave speed are at odds with those from the other methods. A simple model is presented which yields good agreement with the observed Hankel phase shifts of p modes passing through sunspots.