This is in response to your letter dated May 17, 2016, which transmitted the referenced second appeal on behalf of the Town of Sandwich (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $4,831,350.00 to repair the dunes at Town Neck Beach. As explained in the enclosed analysis, I have determined that the Applicant did not demonstrate it routinely maintained Town Neck Beach, nor that the amount of sand loss claimed was a direct result of the two disasters. Accordingly, I am denying this 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.