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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

AI Filing Summary & Sentiment

File numbers found in text: 333-216153

Date
March 20, 2017
Author
UnitedHealth Group Incorporated
Form
CORRESP
Company
UNITEDHEALTH GROUP INC (UNH) (CIK 0000731766)

Letter

[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

Show Raw Text
CORRESP
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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