This is in response to a letter from your office dated December 4, 2014, which transmitted the referenced second appeal on behalf of the City of Lake Mary (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $102,366.80 for removal of 5,118.34 cubic yards of debris from private roads. As explained in the enclosed analysis, I have determined that the Applicant did not file its appeals within the 60-day timeframe as required by Title 44 Code of Federal Regulations (44 C.F.R.) § 206.206(c). In addition, the Applicant has not provided sufficient information to demonstrate it was legally responsible for the removal of disaster-related debris from private roads within the City of Lake Mary in accordance with § 206.223(a)(3). Finally, the Applicant did not demonstrate that the debris removed from private roads served the community at large in eliminating an immediate threat to lives, public health and safety, pursuant to § 206.224(a) and (b) and failed to provide hold harmless and indemnification information as required by FEMA Disaster-Specific Guidance #8, Debris Removal from Roadways in Private or Gated Communities and the Public Assistance Guide. Accordingly, I am denying the appeal. Please inform the Applicant of my decision. This determination is the final decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.