definiens: ( as defined in 45 C.F.R. § 164.402 ) that would require the Company to providenotice under 45 C.F.R. § 164.404 . Neither the Company nor its Subsidiaries has received any written inquiry from the United StatesDepartment of Health and Human Services or any other Governmental Entity alleging that the Company or its Subsidiaries or any of theirsubcontractors are not in compliance with HIPAA where such inquiry is either pending or has resulted in a corrective action plan . To theKnowledge of the Company, the Company has not received written notice from a Governmental Entity that a pending complaint has beenfiled with the United States Department of Health and Human Services or any other Governmental Entity regarding compliance with HIPAAby the Company or its Subsidiaries . Neither the Company nor any of its Subsidiaries is a Covered Entity, as defined by HIPAA