This is in response to two letters from your office dated April 11, 2016 which transmitted the referenced second appeal on behalf of Chevra Hatzalah (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of Public Assistance funding—$37,960.00 for PW 2651 and $73,256.48 for PW 2654. As explained in the enclosed analysis, I have determined that the Applicant failed to timely file its second appeal, thus its appeal rights lapsed. However, even if the appeal was timely filed, the Applicant did not provide documentation establishing ambulance operation costs resulted directly from the disaster nor did it pursue the maximum insurance recovery available. 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.