This is in response to a letter from your office dated August 2, 2017, which transmitted the referenced second appeal on behalf of Berkeley County, South Carolina (Subrecipient). The Subrecipient is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of funding for the repair of its unpaved roads. As explained in the enclosed analysis, I have determined that the Subrecipient has demonstrated that it filed its first appeal within 60 days of receiving notification of FEMA’s initial eligibility determination. Accordingly, I am remanding the appeal to FEMA Region IV to issue a new first appeal determination addressing the substantive issues at appeal. Please inform the Subrecipient of my decision. This determination is the final decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.