The proposed work consists of constructing a new commercial shipping and distribution center including warehouse, parking lots, and access roads. In detail the proposed project would permanently place fill material in 1.26 acres of wetlands for the construction of the proposed warehouse and parking lots. The proposed project would also involve the construction of a new dual-culverted access road resulting in permanent impacts to 149 linear feet of tributaries. The applicant has proposed to mitigate for impacts to wetlands and/or waters of the United States by purchasing compensatory mitigation credits from a Corps approved mitigation bank. The project purpose is to construct a new shipping and distribution center.