SEC Comment Letter for UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — Jun 14, 2012
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: June 14, 2012 · CIK: 0000731766 · Accession: 0000000000-12-031115
AI Filing Summary & Sentiment
File numbers found in text: 001-10864
Letter
June 14, 2012 Via E -mail David S. Wichmann Executive V ice President , And Chief Financial Officer UnitedHealth Group Incorporated UnitedHealth Group Center 9900 Bren Road East Minnetonka, Minnesota 55343
Re: UnitedHealth Group Incorporated Form 10-K for the Fiscal Year Ended December 31 , 201 1 Filed February 9, 201 2 File No. 001-10864
Dear Mr. Wichmann :
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 s 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 the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Ac t of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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June 14, 2012
Via E -mail
David S. Wichmann
Executive V ice President ,
And Chief Financial Officer
UnitedHealth Group Incorporated
UnitedHealth Group Center
9900 Bren Road East
Minnetonka, Minnesota 55343
Re: UnitedHealth Group Incorporated
Form 10-K for the Fiscal Year Ended December 31 , 201 1
Filed February 9, 201 2
File No. 001-10864
Dear Mr. Wichmann :
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 s 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 the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Ac t of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
Joel Parker
Accounting Branch Chief