This is in response to a letter from your office dated December 22, 2017, which transmitted the referenced second appeal on behalf of Lake County (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $175,051.17 based on a finding the first appeal was untimely. As explained in the enclosed analysis, I have determined that the Applicant’s March 1, 2016 first appeal was filed beyond the 60-day regulatory timeframe stipulated by 44 C.F.R. § 206.206(c)(1) because your office notified the Applicant of FEMA’s determination on January 26, 2015. 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.