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SEC Comment Letter for MAXIMUS, INC. (MMS) (CIK 0001032220) (MMS) — Sep 16, 2013

MAXIMUS, INC. (MMS) (CIK 0001032220)
Date: Sept. 16, 2013 · CIK: 0001032220 · Accession: 0000000000-13-050691

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 16, 2013
Author
/s/ William H. Thompson
Form
UPLOAD
Company
MAXIMUS, INC. (MMS) (CIK 0001032220)

Letter

September 16, 2013 Via E -mail Richard A. Montoni Chief Executive Officer Maximus, Inc. 1891 Metro Center Drive Reston, Virginia 20190

Re: Maximus, Inc. Form 10-K for Fiscal Year Ended September 30, 2012 Filed November 16, 2012 File No. 1 -12997

Dear Mr. Montoni :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ William H. Thompson

Show Raw Text
September 16, 2013

Via E -mail
Richard A. Montoni
Chief Executive Officer
Maximus, Inc.
1891 Metro Center Drive
Reston, Virginia 20190

Re: Maximus, Inc.
 Form 10-K for Fiscal Year Ended September 30, 2012
Filed November 16, 2012
File No. 1 -12997

Dear Mr. Montoni :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing  and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ William H. Thompson

 William H. T hompson
 Accounting Branch Chief