This is in response to a letter from your office dated April 1, 2016, which transmitted the referenced second appeal on behalf of Office of Coastal Protection and Restoration (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of costs to repair a sheet pile dike at the at the North Lake Mechant Land Bridge Restoration Project (TE-44) for $2,209,500.00. As explained in the enclosed analysis, I have determined that Public Assistance funding is precluded because the Coastal Wetlands Planning, Protection and Restoration Act of 1990 creates an ongoing Federal program to specifically address maintenance and restoration and there is a duplication of benefits. 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.