March 3, 2020

Richard J. Nadeau
Chief Financial Officer
MAXIMUS, Inc.
1891 Metro Center Drive
Reston, Virginia 20190

       Re: MAXIMUS, Inc.
           Form 10-K for the Fiscal Year Ended September 30, 2019
           Filed November 26, 2019
           File No. 001-12997

Dear Mr. Nadeau:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the fiscal year ended September 30, 2019

Notes to Consolidated Financial Statements
Note 4: Revenue Recognition, page 56

1.    We note that certain contracts include retainage balances whereby revenue
is earned, but
      cash payments are held back by the customer for a period of time,
typically to allow for
      the customer to evaluate the quality of the performance. Please explain
your analysis
      under ASC 606-10-25-30(e) and ASC 606-10-55-85 through 88 in determining
that
      recognizing revenue for these sales prior to customer acceptance is
appropriate.
 Richard J. Nadeau
MAXIMUS, Inc.
March 3, 2020
Page 2

        In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Theresa Brillant at 202-551-3307 or Lyn Shenk at
202-551-3380 with
any questions.



FirstName LastNameRichard J. Nadeau                       Sincerely,
Comapany NameMAXIMUS, Inc.
                                                          Division of
Corporation Finance
March 3, 2020 Page 2                                      Office of Trade &
Services
FirstName LastName