This is in response to a letter from your office dated January 20, 2019, which transmitted the referenced second appeal on behalf of City of Brenham (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $28,455.01 in costs pertaining to repairs to a corrugated metal pipe culvert and downstream articulated concrete block revetment channel improvements. As explained in the enclosed analysis, I have determined the Applicant has not demonstrated that the culvert and channel revetment were not in a deteriorated condition and were regularly maintained prior to the disaster, and failed to demonstrate the claimed damages were the direct result of the disaster. Accordingly, I am denying this second 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.