Thank you all for weighing in.  I see that there are differing views on this subject.  I definately agree that any concession given by any person, be it seller or realtor, must be disclosed on the HUD. 

In the instant case the seller (a bank) did not allow the Realtor to give a credit on the HUD.  Curiously, the lender was likely going to allow it, IF the seller did not take issue with it.   So, I guess I am probably in the minority with my opinion.