This is in response to a letter from your office dated December 1, 2017, which transmitted the referenced second appeal on behalf of the Department of Aging and Disability Services (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to maintain the deobligation of $42,533.94 in Public Assistance funding from PW 6559. As explained in the enclosed analysis, I have determined the Applicant’s second appeal was not submitted within the timeframes required by 44 C.F.R. § 206.206(c)(1) and (2). 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.