This is in response to a letter from your office dated October 9, 2018, which transmitted the referenced second appeal on behalf of the City of Deerfield Beach (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to deny reinstatement of $2,006,602.84 in previously deobligated funding. As explained in the enclosed analysis, I have determined that the Applicant’s first appeal was untimely because the State of Florida Division of Emergency Management submitted it beyond the 60-day timeframe required by 44 C.F.R. § 206.206(c)(2). Moreover, because the Applicant’s appeal rights regarding the deobligations effectuated in PWs 2906, 2927, 7588, 7607, 8122, and 8125 lapsed, Stafford Act section 705(c) is not applicable. 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.