This is in response to a letter from your office dated March 12, 2018, which transmitted the referenced second appeal on behalf of the East Ridge Retirement Village (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to uphold the deobligation of $113,003.24 in previously awarded funding. As explained in the enclosed analysis, I have determined that the Applicant’s first appeal was untimely and as such, the Applicant’s appeal rights lapsed. FEMA’s deobligation of funding under PW 8096 (Version 3) is therefore the final administrative action. Consequently, the protections of Stafford Act Section 705(c) do not apply. Furthermore, Section 705(c) does not apply to private nonprofit applicants. 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.