This is in response to a letter from your office dated November 23, 2016, which transmitted the referenced second appeal on behalf of the City of Elizabeth (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s decision to deny Public Assistance (PA) funding for soil remediation work at Veteran’s Memorial Waterfront Park (Facility). As explained in the enclosed analysis, I have determined that the Applicant has not demonstrated that the soil remediation work is required as a result of the disaster. I also find that the soil remediation work is not an eligible code-mandated upgrade under 44 C.F.R. § 206.226(d) because the requirement (1) does not apply to eligible work related to a disaster-damaged element of the Facility, and (2) is not applied uniformly. Accordingly, I am denying the appeal. Please inform the Applicant of my decision. This determination is the final Agency decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.