SEC Company Response from UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766) (UNH) — Mar 20, 2017
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)
Date: March 20, 2017 · CIK: 0000731766 · Accession: 0001193125-17-089742
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File numbers found in text: 333-216153
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CORRESP 1 filename1.htm CORRESP [UnitedHealth Group Incorporated Letterhead] March 20, 2017 VIA EDGAR Suzanne Hayes Assistant Director, Office of Healthcare and Insurance United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Re: UnitedHealth Group Incorporated Registration Statement on Form S-4 File No. 333-216153 Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, UnitedHealth Group Incorporated hereby requests that the Securities and Exchange Commission accelerate the effective date of its Registration Statement on Form S-4 (File No. 333-216153) (the “Registration Statement”) and declare the Registration Statement effective as of Wednesday, March 22, 2017, at 5:00 p.m., Eastern time, or as soon as practicable thereafter. Please contact David Crandall of Hogan Lovells US LLP at (303) 454-2449 with any questions. Also, please notify Mr. Crandall when this request for acceleration has been granted. Very truly yours, UnitedHealth Group Incorporated By: /s/ Richard J. Mattera Name: Richard J. Mattera Title: Assistant Secretary cc: David R. Crandall, Esq., Hogan Lovells US LLP James E. Langston, Esq., Cleary Gottlieb Steen & Hamilton LLP