This is in response to a letter from your office dated July 31, 2018, which transmitted the referenced second appeal on behalf of the Hancock County Amateur Radio Association (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $488,235.00 in costs pertaining to damages claimed following Hurricane Isaac. As explained in the enclosed analysis, I have determined that the Applicant did not demonstrate that it completed its application for a Small Business Administration loan. Additionally, the Applicant has not demonstrated what damage was the direct result of the disaster and, for some items, that it had legal responsibility for disaster repairs. Accordingly, I am denying this second 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.