The Department of Health and Human Services (“HHS”) continues to modify guidance related to reporting requirements of the provider relief funds (“Relief Funds”) that were part of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The initial Post-Payment Notice of Reporting Requirements were released on July 20, 2020 and then later modified on September 19, 2020. We analyzed those changes in a previous article. In its latest guidance from October 22, 2020, HHS modified the Post-Payment Notice of Reporting Requirements for Relief Funds which should benefit providers.