Company:  ALLION HEALTHCARE INC
Form Type:  10-Q
Filing Date:  5/11/2009 
CIK:  0000847935 
Address:  1660 WALT WHITMAN ROAD SUITE 105 
City, State, Zip:  MELVILLE, New York 11747 
Telephone:  631-870-5100 
Fiscal Year:  12/31 
Description of Business
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  FORM 10-Q
    PART I. FINANCIAL INFORMATION
      Item 1. FINANCIAL STATEMENTS
        BALANCE SHEET
        INCOME STATEMENT
        CASH FLOW
        NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
          BALANCE SHEET
      ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL ...
      Item 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT ...
      Item 4. CONTROLS AND PROCEDURES
    PART II OTHER INFORMATION
      Item 1. LEGAL PROCEEDINGS
      Item 1A. RISK FACTORS
      Item 2. UNREGISTERED SALES OF EQUITY SECURITIES
      Item 3. DEFAULTS UPON SENIOR SECURITIES
      Item 4. SUBMISSIONS OF MATTERS TO A VOTE OF SECURITY HOLDERS
      Item 5. OTHER INFORMATION
      Item 6. EXHIBITS
    SIGNATURES
  EXHIBIT 10.1
  EXHIBIT 31.1
    CERTIFICATION
  EXHIBIT 31.2
    CERTIFICATION
  EXHIBIT 32.1
    CERTIFICATION PURSUANT TO
BROKERAGE PARTNERS
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