SEC Comment Letter for UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — Apr 26, 2016
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: April 26, 2016 · CIK: 0000731766 · Accession: 0000000000-16-073703
AI Filing Summary & Sentiment
File numbers found in text: 001-10864
Letter
Mail Stop 4720 April 25, 2016 VIA E -mail Stephen J. Hemsley Chief Executive Officer UnitedHealth Group Incorporated UnitedHealth Group Center 9900 Bren Road East, Minnetonka, Minnesota
Re: UnitedHealth Group Incorporated Form 10-K for Fis cal Year Ended December 31, 2015 Filed February 9, 2016 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 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jim B. Rosenberg
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Mail Stop 4720 April 25, 2016 VIA E -mail Stephen J. Hemsley Chief Executive Officer UnitedHealth Group Incorporated UnitedHealth Group Center 9900 Bren Road East, Minnetonka, Minnesota Re: UnitedHealth Group Incorporated Form 10-K for Fis cal Year Ended December 31, 2015 Filed February 9, 2016 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 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant Office of Health Care and Insurance