This is in response to a letter from your office dated January 13, 2017, which transmitted the referenced second appeal on behalf of the Palisades Medical Center (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $2,614,450.00 in costs pertaining to the replacement and elevation of the Applicant’s backup generator. As explained in the enclosed analysis, I have determined that the Applicant failed to demonstrate that the generator was damaged as a direct result of the declared disaster. Moreover, the Applicant failed to timely appeal FEMA’s denial of its request for funding the generator replacement. 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.