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SEC Comment Letter for UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — Apr 16, 2015

UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: April 16, 2015 · CIK: 0000731766 · Accession: 0000000000-15-021506

AI Filing Summary & Sentiment

Date
April 16, 2015
Author
/s/ Daniel Greenspan for
Form
UPLOAD
Company
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)

Letter

April 16, 2015 Via E -mail Stephen J. Hemsley Chief Executive Officer UnitedHealth Group Incorporated 9900 Bren Road East Minnetonka, Minnesota

Re: UnitedHealth Group Incorporated Preliminary Proxy Statement on Schedule 14A Filed April 6, 2015 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 the United States. We u rge 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/ Daniel Greenspan for

Show Raw Text
April 16, 2015

Via E -mail
Stephen J. Hemsley
Chief Executive Officer
UnitedHealth Group Incorporated
9900 Bren Road East
Minnetonka, Minnesota

Re: UnitedHealth Group Incorporated
  Preliminary Proxy Statement on Schedule 14A
Filed April 6, 2015
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 the United States.  We u rge 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/ Daniel  Greenspan for

Jeffrey P. Riedle r
Assistant Director