This is in response to your letter dated January 16, 2014, which transmitted the referenced second appeal on behalf of the Township of East Hanover (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding for the repair of the Melanie Lane Bridge (Bridge). As explained in the enclosed analysis, I have determined that the facility is not eligible for Public Assistance. Therefore, the Applicant’s appeal is denied. Please inform the Applicant of my decision. This determination is the final agency action on this matter pursuant to 44 C.F.R. § 206.206 Appeals.