This is in response to your office’s letter, as amended on January 2, 2018, which transmitted the referenced second appeal on behalf of the Town of Windermere (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to uphold the deobligation of $160,057.81 in Public Assistance funding based on an untimely first appeal submission. As explained in the enclosed analysis, I have determined that the Applicant’s first appeal was untimely and as such, the Applicant’s appeal rights lapsed. Consequently, the protections of Stafford Act Section 705(c) do not apply. Accordingly, I am denying the 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.