This is in response to a letter from your office dated December 7, 2017, which transmitted the referenced second appeal on behalf of the Pulaski County (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $229,764.00 in estimated costs pertaining to the restoration of the Bunker Road Bridge. As explained in the enclosed analysis, I have determined that the project is ineligible for Public Assistance funding because the Applicant did not establish what work was required as a direct result 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.