The Florida First District Court of Appeal, also known as the First DCA, is headquartered in Tallahassee, Florida, the state capital. It is unique among the six Florida District Courts of Appeal in that, much like the U.S. Court of Appeals for the D.C. Circuit at the federal level, it handles most of the appeals in state administrative law matters. It is also solely responsible for handling appeals in workers' compensation cases. It is the Court of Appeals for 29 Florida counties, covering the Panhandle as well as the north-central parts of the state. The First DCA includes the following: First Circuit (Escambia, Okaloosa, Santa Rosa & Walton); Second Circuit (Franklin, Gadsden, Jefferson, Leon, Liberty & Wakulla); Third Circuit (Columbia, Dixie, Hamilton, Lafayette, Madison, Suwannee & Taylor); Eighth Circuit (Alachua, Baker, Bradford, Gilchrist, Levy & Union); and Fourteenth Circuit (Bay, Calhoun, Gulf, Holmes, Jackson & Washington).