SEC Comment Letter for UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — May 22, 2013
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: May 22, 2013 · CIK: 0000731766 · Accession: 0000000000-13-028119
AI Filing Summary & Sentiment
File numbers found in text: 001-10864
Letter
May 21, 201 3 Via E -mail Stephen J. Hemsley President and Chief Executive Officer UnitedHealth Group Incorporated UnitedHealth Group Center 9900 Bren Road East Minnetonka, MN 55343
Re: UnitedHealth Group Incorporated Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 7, 2013 File No. 001-10864
Dear M r. 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 u nder 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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May 21, 201 3 Via E -mail Stephen J. Hemsley President and Chief Executive Officer UnitedHealth Group Incorporated UnitedHealth Group Center 9900 Bren Road East Minnetonka, MN 55343 Re: UnitedHealth Group Incorporated Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 7, 2013 File No. 001-10864 Dear M r. 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 u nder 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief