Amazon SQS multi tenancy and HIPAA compliance

I'm going to implement client/server application - 1 server - [0-N] clients.

In order to organize communication between clients and server I plan to use Amazon SQS or something like that.

Right now I have a two questions:

Is Amazon SQS HIPAA compliant ?

How to organise multi tenancy support based on Amazon SQS queues ?

The data between clients must not be shared. Each client can only deal with a data that was sent only for this client.

Is it possible to implement on the single Amazon SQS queue or I need to create a separate queue for each client ?