This is in response to a letter from your office dated September 4, 2014, which transmitted the referenced second appeal on behalf of Puerto Rico Aqueduct and Sewer Authority (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $33,536,770.00 for debris removal work at De Loiza and La Plata reservoirs. As explained in the enclosed analysis, I have determined that the Applicant failed to establish that there was an immediate threat caused by the sediments resulting from Hurricane Irene. In addition, debris removal was not performed within the required timeframe. Finally, the Applicant failed to provide clearance schedules required for permanent work funding. Accordingly, I am denying the second appeal as it relates to Project Worksheets 1966 and 1996. 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.