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SEC Comment Letter for UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — Oct 30, 2024

UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: Oct. 30, 2024 · CIK: 0000731766 · Accession: 0000000000-24-012096

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File numbers found in text: 001-10864

Date
October 30, 2024
Author
Office of Technology
Form
UPLOAD
Company
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)

Letter

October 30, 2024 Kuai Leong Senior Deputy General Counsel and Deputy Corporate Secretary UNITEDHEALTH GROUP INC 9900 Bren Road East Minnetonka, MN, 55343 Re:UNITEDHEALTH GROUP INC Form 8-K filed February 22, 2024 File No. 001-10864 Dear Kuai Leong: 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. Sincerely, Division of Corporation Finance Office of Technology

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October 30, 2024
Kuai Leong
Senior Deputy General Counsel and Deputy Corporate Secretary
UNITEDHEALTH GROUP INC
9900 Bren Road East
Minnetonka, MN, 55343
Re:UNITEDHEALTH GROUP INC
Form 8-K filed February 22, 2024
File No. 001-10864
Dear Kuai Leong:
            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.
Sincerely,
Division of Corporation Finance
Office of Technology