This is in response to your letter dated February 2, 2018, which transmitted the referenced second appeal on behalf of the Cameron School Board Office (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of funding in the amount of $21,799.85 associated with costs to repair a sprinkler and a sound system located at the South Cameron K-12 School athletic field. As explained in the enclosed analysis, I have determined that the Applicant’s second appeal was untimely submitted in accordance with Title 44 of the Code of Federal Regulations (44 C.F.R.) § 206.206(c)(1) because the Applicant did not appeal within the required 60-day timeframe. 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.