This is in response to your letter dated March 26, 2015, which transmitted the referenced second appeal on behalf of the City of Coral Springs (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $187,699.00 in debris and standing tree removal costs. As explained in the enclosed analysis, I have determined that the Applicant has provided sufficient documentation to show that the debris and standing trees were an immediate threat. Therefore, I am granting this appeal. By copy of this letter, I am requesting the Regional Administrator to take appropriate action to implement this determination. 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.