Extension not found -- SIP Provider

Hi,
Calling through SIP provider to Asterisk, extension not found error.

[sip-provider]
username=33197740
context=sip-provider-incoming
type=friend
qualify=yes
port=5060
host=xxxx
fromuser=33197740
fromdomain=xxxx
dtmfmode=rfc2833
disallow=all
canreinvite=yes
allow=ulaw

[sip-provider-incoming]
exten => s,1,Dial(SIP/801)
exten => s,n,Hangup()

== Using SIP RTP CoS mark 5
[Nov 4 16:08:25] NOTICE[1915]: chan_sip.c:22081 handle_request_invite: Call from ‘33197740’ (114.80.200.36:5060) to extension ‘33197740’ rejected because extension not found in context ‘sip-provider-incoming’.

If I changed s to 33197740, it did not help.

*CLI> dialplan show @sip-provider-incoming

[ Context ‘sip-provider-incoming’ created by ‘pbx_config’ ]
‘s’ => 1. Dial(SIP/801) [pbx_config]
2. Hangup() [pbx_config]

What could be the issue? Thanks for help.
Dave