This is in response to a letter from your office dated April 25, 2017, which transmitted the referenced second appeal on behalf of the Port of Galveston (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of $796,800.00 in costs pertaining to the repair of Pier 14 East (Facility). As explained in the enclosed analysis, I have determined that the proposed work at the Facility is ineligible for funding. The Applicant has not demonstrated that the work to repair the Facility was required as a direct result of the disaster. Moreover, because of the lease agreement that was in place, the Applicant was not legally responsible for the repairs at the time of the disaster. 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.