This is in response to a letter from your office dated June 5, 2018, which transmitted the referenced second appeal on behalf of Lamar State College-Orange (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of $1,084,685.50 for mandatory insurance reductions. As explained in the enclosed analysis, I have determined that the Applicant’s second appeal is untimely under Title 44 of the Code of Federal Regulations (44 C.F.R.) § 206.206(c)(2) because the Texas Department of Public Safety did not forward it to FEMA within 60 days of receipt. 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.