This is in response to a letter from your office dated March 20, 2019, which transmitted the referenced second appeal on behalf of Longwood Village Homeowners Association, Inc. (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of the Applicant’s Request for Public Assistance (RPA). Section 423(a) of the Stafford Act provides that any decision regarding eligibility for assistance may be appealed within 60 days after the date on which the applicant is notified of the award or denial of assistance. Implementing this provision, Title 44 of the Code of Federal Regulations, section 206.206(c), requires that Applicants must file appeals within 60 days after receipt of a notice of the action that is being appealed. According to the Administrative Record, the Applicant received notice of the first appeal decision on December 28, 2018. However, it did not submit its second appeal until March 5, 2019. This was after the 60-day timeframe required by FEMA’s regulations, making the Applicant’s second appeal untimely. For this reason, 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.