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
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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