This is in response to a letter from your office dated March 8, 2019, which transmitted the referenced second appeal on behalf of the Economic Development and Industrial Corporation of Boston (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s denial of its first appeal and requests reimbursement for the costs of an alternate project it completed in lieu of repairs to its damaged facility. As explained in the enclosed analysis, I have determined that because the damage to the facility was caused during the performance of emergency protective measures under Section 403 of the Stafford Act, which does not authorize financial assistance for alternate projects, the Applicant’s alternate project is not eligible. Therefore, 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.