SEC Comment Letter for UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — Jun 5, 2011
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: June 5, 2011 · CIK: 0000731766 · Accession: 0000000000-11-034510
AI Filing Summary & Sentiment
Letter
June 3, 2011 Mr. Stephen J. Hemsley President and Chief Executive Officer UnitedHealth Group Incorporated 9900 Bren Road East Minnetonka, Minnesota 55343
Re: UnitedHealth Group Incorporated Form 10- K for Fiscal Year Ended December 31, 2010 File No. 001 -10864
Dear Mr. Hemsley : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Melissa N. Rocha Accounting Branch Chief
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June 3, 2011 Mr. Stephen J. Hemsley President and Chief Executive Officer UnitedHealth Group Incorporated 9900 Bren Road East Minnetonka, Minnesota 55343 Re: UnitedHealth Group Incorporated Form 10- K for Fiscal Year Ended December 31, 2010 File No. 001 -10864 Dear Mr. Hemsley : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Melissa N. Rocha Accounting Branch Chief