This is in response to a letter from your office dated September 29, 2014, which transmitted the referenced second appeal on behalf of the Town of Bennington (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding for bank armoring and sediment reworking performed on the Roaring Branch river channel following Tropical Storm Irene. As explained in the enclosed analysis, I have determined that bank armoring and sediment reworking, as well as associated construction mobilization and engineering costs, were not eligible emergency protective measures under the FEMA Public Assistance program, performed in accordance with Stafford Act § 403(a)(3)(I) and 44.C.F.R. § 206.225(a)(3) to eliminate or lessen immediate threats to lives, public health or safety, or threats of significant additional damage to improved public or private property. As such, I am denying the second appeal. Please inform the Applicant of my decision. This determination constitutes the final decision on this matter pursuant to 44 C.F.R. § 206.206 Appeals.