This is in response to a letter from your office dated August 22, 2014, which transmitted the above referenced second appeal on behalf of the Town of Stillwater (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) first appeal determination that the replacement of an arch culvert damaged by flooding and storm runoff during Hurricane Irene is ineligible for Public Assistance funding. As explained in the enclosed analysis, the Applicant did not file their second appeal in a timely fashion and it is therefore denied. Timeliness aside, the documentation submitted in support of this appeal does not establish that damage to the arch culvert was a direct result of the declared event. 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.