This letter is in response to your three letters dated July 11, 2013, which transmitted the referenced second appeals on behalf of Plaquemines Parish (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $440,824.55 for commercial property demolition and the associated debris removal. As explained in the enclosed analysis, I have determined that the Applicant failed to demonstrate it had obtained written approval from FEMA, as required by FEMA policy, prior to commencing the commercial property demolition. 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.