This is in response your letter dated September 4, 2017, which transmitted the referenced second appeal on behalf of the Town of Southampton (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of funding pertaining to sand/snow fencing replacement. As explained in the enclosed analysis, I have determined that the Applicant’s June 28, 2016 letter does not satisfy the appeal content requirements of 44 C.F.R. § 206.206(a), and the Applicant’s appeal dated December 21, 2016, was untimely under 44 C.F.R. § 206.206(c)(1). Accordingly, I am denying this 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.