This is in response to the letter from your office dated May 5, 2017, which transmitted the referenced second appeal on behalf of Bossier Parish (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $1,601,460.80 for repair of damaged roadways. As explained in the enclosed analysis, I have determined that the Applicant did not file a timely second appeal and did not demonstrate the damages resulted from 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.