-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Gqvbv+XCw6hgw7QHQA+5FPzYWHEdnlnC7ifnBBwIvNNf6k2yejnHdbCuBxC4KVZ8
 0FW4AURzwYycHrnmyUuZJQ==

<SEC-DOCUMENT>0000000000-08-053610.txt : 20090130
<SEC-HEADER>0000000000-08-053610.hdr.sgml : 20090130
<ACCEPTANCE-DATETIME>20081027175442
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-053610
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081027

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HMS HOLDINGS CORP
		CENTRAL INDEX KEY:			0001196501
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				113656261

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		401 PARK AVENUE SOUTH
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		2126854545
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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