July 8, 2009
| Via: | EDGAR Correspondence |
and FACSIMILE (202) 772-9221
Mr. L. Jacob Fien-Helfman
Special Counsel and Information Officer
Office of Disclosure Support
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Health Management Associates, Inc. |
Form 8-K filed on February 23, 2007
Commission File No. 001-11141
Research No. 09-05399
Dear Mr. Fien-Helfman:
We received your office’s comment letter, dated June 29, 2009, relating to the above-referenced filing on Form 8-K by Health Management Associates, Inc. (the “Company”).
In response to the comments included in that letter, the Company filed an amendment to the above-referenced Form 8-K on July 8, 2009 that included all of the schedules and exhibits to the Credit Agreement at Exhibit 99.1.
Thank you for your assistance in this matter.
| Respectfully submitted, |
| /s/ Robert E. Farnham |
| Robert E. Farnham |
| Senior Vice President and Chief Financial Officer |
cc: Daniel R. Kinel, Esq., Harter Secrest & Emery LLP