SEC Company Response from UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — Jan 10, 2008
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: Jan. 10, 2008 · CIK: 0000731766 · Accession: 0001193125-08-004867
AI Filing Summary & Sentiment
File numbers found in text: 333-148338
Letter
Correspondence
UNITEDHEALTH GROUP INCORPORATED
UnitedHealth Group Center
9900 Bren Road East
Minnetonka, Minnesota 55343
January 10, 2008
VIA EDGAR & E-MAIL
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: UnitedHealth Group Incorporated
Registration Statement on Form S-4
File No. 333-148338
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, a request is made hereby on behalf of UnitedHealth Group Incorporated, a corporation incorporated under the laws of Minnesota (“UnitedHealth”), that acceleration of the effectiveness of the above-captioned Registration Statement be granted for 4:30 p.m. (EST) on January 14, 2008, or as soon thereafter as practicable.
In connection with this request for acceleration, UnitedHealth acknowledges that:
•
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve UnitedHealth from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
UnitedHealth may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
UnitedHealth Group Incorporated
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CORRESP 1 filename1.htm Correspondence UNITEDHEALTH GROUP INCORPORATED UnitedHealth Group Center 9900 Bren Road East Minnetonka, Minnesota 55343 January 10, 2008 VIA EDGAR & E-MAIL Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: UnitedHealth Group Incorporated Registration Statement on Form S-4 File No. 333-148338 Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, a request is made hereby on behalf of UnitedHealth Group Incorporated, a corporation incorporated under the laws of Minnesota (“UnitedHealth”), that acceleration of the effectiveness of the above-captioned Registration Statement be granted for 4:30 p.m. (EST) on January 14, 2008, or as soon thereafter as practicable. In connection with this request for acceleration, UnitedHealth acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve UnitedHealth from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • UnitedHealth may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, UnitedHealth Group Incorporated By: /s/ Christopher J. Walsh Christopher J. Walsh Senior Vice President and Deputy General Counsel cc: John Krug, Securities and Exchange Commission, Division of Corporation Finance Richard J. Mattera, Esq.