July 18, 2013
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Mr. Stephen Krikorian, Accounting Branch Chief
Re: | HMS Holdings Corp. |
| Form 10-K for the Fiscal Year Ended December 31, 2012 |
| Filed March 1, 2013 |
| Form 10-Q for the Quarterly Period Ended March 31, 2013 |
| Filed May 13, 2013 |
| File No. 000-50194 |
Ladies and Gentlemen:
Thank you for your call earlier today. This confirms that we are now in receipt of your letter dated July 2, 2013, and will provide our responses to your comments within ten business days of the date hereof.
Very truly yours, |
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/s/ Walter D. Hosp |
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Walter D. Hosp |
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Executive Vice President, |
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Chief Financial Officer & Chief Administrative Officer |
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5615 Highpoint Drive | Irving, TX 75038 | Tel 214.453.3000 | Fax 214.453.3023 | www.hms.com