: Pursuant to Stafford Act § 423(a) and 44 C.F.R. § 206.206(c)(1), the Village of Johnson City’s (Applicant) first appeal was untimely. As FEMA denies the New York State Division of Homeland Security and Emergency Services’ (Grantee) request to waive the Applicant’s 60 day appeal requirement under Stafford Act § 301, the second appeal is denied.