This is in response a letter from your office dated September 8, 2017, which transmitted the referenced second appeal on behalf of Napa Valley Unified School District (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $1,851,876.29 for replacement of disaster-damaged components of the lighting and ceiling systems. As explained in the enclosed analysis, I have determined that the Applicant has not demonstrated the provided codes and standards meet the criteria required by 44 C.F.R. § 206.226(d). 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.