SEC Comment Letter for UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — Apr 11, 2018
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: April 11, 2018 · CIK: 0000731766 · Accession: 0000000000-18-010970
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File numbers found in text: 001-10864
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April 11, 2018
John F. Rex
Chief Financial Officer
UnitedHealth Group Inc.
UnitedHealth Group Center
9900 Bren Road East
Minnetonka, MN 55343
Re:UnitedHealth Group Inc.
Form 10-K for the fiscal year ended December 31, 2017
Filed February 13, 2018
File No. 001-10864
Dear Mr. Rex:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Division of Corporation Finance
Office of Healthcare & Insurance