This is in response to your letter dated May 7, 2014, which transmitted the referenced second appeal on behalf of the Town of Herkimer (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding of $140,000 as an estimated cost to repair the East German Street Extension road in PW 2531. The Applicant adds that the initial estimate has been revised to an as-yet-undetermined final cost in the range of $500,000 to $1,000,000. As explained in the enclosed analysis, I have determined that the Applicant did not provide sufficient information to establish that the damage to the roadway and the retaining wall was a direct result of the declared disaster. Therefore, I am denying this appeal. Please inform the Applicant of my decision. This determination constitutes the final decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.