This is in response to a letter from your office dated March 5, 2018, which transmitted the referenced second appeal on behalf of the City of Atlanta (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $1,274,749.93 in funding to repair/restore damages to its Robert M. Clayton Water Reclamation Center. As explained in the enclosed analysis, I have determined that the Georgia Emergency Management and Homeland Security Agency transmitted the first appeal of PW 1281 (Version 0) beyond the 60 day timeframe required by 44 C.F.R. § 206.206(c)(2). 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.