This is in response to a letter from your office dated May 23, 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 funding in the amount of $169,937.00. As explained in the enclosed analysis, I have determined that the Applicant has not demonstrated that debris in question resulted directly from Hurricane Isaac or posed an immediate threat to life, public health, safety, or improved property. Therefore, 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.