This is in response to a letter from your office dated December 14, 2015, which transmitted the referenced second appeal on behalf of Office of Coastal Protection and Restoration (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $21,838,925.00 for costs associated with beach and dune fill replacement and vegetative planting work. As explained in the enclosed analysis, I have determined that the Applicant has failed to demonstrate that the Louisiana coastal barrier islands are an eligible facility; and more specifically, that the barrier island at issue is an improved and maintained natural feature. Further, Public Assistance funding is precluded because the Coastal Wetlands Planning, Protection and Restoration Act of 1990 creates an ongoing Federal program to specifically address the environmental restoration of Louisiana’s barrier islands. Accordingly, this appeal is denied and I am also directing FEMA Region VI’s Regional Administrator to deobligate $100,000.00 in funding for sand fencing. 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.