This is in response to your office’s letter dated April 28, 2016, which transmitted the referenced second appeal on behalf of the City of Boulder (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $546,638.70 for debris removal along Fourmile Canyon Creek. The Applicant now requests $513,945.00 in funding in its second appeal. As explained in the enclosed analysis, I have determined that the Applicant did not demonstrate that the debris at Point 1B and Point 3 along Fourmile Canyon Creek posed an immediate threat to life, public health and safety and improved property. In addition, the Applicant did not support the assertion that Point 1B and Point 3 are improved and maintained natural features. 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.