This is in response to your letter dated June 4, 2014, which transmitted the referenced second appeal on behalf of the Louisiana Department of Natural Resources (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding for debris removal from Lake Lery and Lake Hermitage. As explained in the enclosed analysis, I have determined that the Applicant did not establish that any debris in these two lakes is a direct result of the disaster, or that the debris poses an immediate threat to life, public health, or safety. In accordance with Title 44 of the Code of Federal Regulations (C.F.R.) § 206.223(a)(1), eligible work must be required as a direct result of the disaster. Therefore, I am denying this appeal. Please inform the Applicant of my decision. This determination constitutes the final decision on this matter pursuant to 44 C.F.R. § 206.206 Appeals.