This is in response to a letter from your office dated October 9, 2014, which transmitted the referenced second appeal on behalf of the City of Plattsburgh (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $146,463.00 for the repair of damaged concrete walls and spillway at the Westbrook #2 Dam facility. As explained in the enclosed analysis, I have determined that the Applicant failed to demonstrate that concrete wall and spillway damages were disaster related, as required under Section 406 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988 and Title 44 Code of Federal Regulations (44 C.F.R.) § 206.226. Additionally, the Grantee did not file its appeals within the 60-day timeframe as required by 44 C.F.R. § 206.206(c). Accordingly, 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.