This is in response to your office’s letter submitted on March 12, 2018, which transmitted the above 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) denial of its first appeal as untimely. As explained in the enclosed analysis, I have determined that the Applicant’s appeal rights lapsed because the Grantee submitted the first appeal beyond the 60-day timeframe required by Title 44 of the Code of Federal Regulations (44 C.F.R.) § 206.206(c)(2). Consequently, the protections of Stafford Act § 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.