-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MvO9+G7C8xq94QwZG7/StmQCjLeLpOLnzF1+6rW0yi+YibV3cT2HJjUD1xp94DBm tlYogmf7pOWVZ1i5zMPmLQ== 0001193125-06-153678.txt : 20070409 0001193125-06-153678.hdr.sgml : 20070409 20060726153430 ACCESSION NUMBER: 0001193125-06-153678 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITEDHEALTH GROUP INC CENTRAL INDEX KEY: 0000731766 STANDARD INDUSTRIAL CLASSIFICATION: HOSPITAL & MEDICAL SERVICE PLANS [6324] IRS NUMBER: 411321939 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: UNITEDHEALTH GROUP CENTER STREET 2: 9900 BREN ROAD EAST CITY: MINNEAPOLIS STATE: MN ZIP: 55343 BUSINESS PHONE: 9529361300 MAIL ADDRESS: STREET 1: 9900 BREN ROAD EAST CITY: MINNETONKA STATE: MN ZIP: 55343 FORMER COMPANY: FORMER CONFORMED NAME: UNITED HEALTHCARE CORP/ DATE OF NAME CHANGE: 20000309 FORMER COMPANY: FORMER CONFORMED NAME: UNITED HEALTHCARE CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence Letter

July 25, 2006

Attention: James Rosenberg

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

Re: UnitedHealth Group Incorporated

Form 10-K for the year ended December 31, 2005

File Number 001-10864

Ladies and Gentlemen:

On behalf of UnitedHealth Group Incorporated (“Company”), this letter responds to the Staff’s question communicated by Keira Ino of the Staff on May 25, 2006:

 

1. SEC Comment:

Why has the Company not filed a Form 8-K under Item 4.02, “Non-reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review”, as a result of the current review of its stock option practices?

Company Response:

The Company has not filed a Form 8-K under Item 4.02 because neither the Company’s management nor its Board of Directors has concluded that any previously issued quarterly or annual financial statements should no longer be relied upon because of a material error in the financial statements as addressed in Statement of Financial Accounting Standards No. 154 or SEC Staff Accounting Bulletin No. 99. Additionally, the Company has not been notified by its independent accountant that any audit report or completed interim review related to previously issued financial statements should not be relied upon. The Company’s independent and internal reviews discussed in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2006 are continuing.

Securities and Exchange Commission

July 25, 2006

*     *     *     *     *     *     *

Please contact the undersigned at (952) 936-5901 with any questions or comments relating to this letter. Thank you.

 

  Yours very truly,
    /s/ Patrick J. Erlandson
  Patrick J. Erlandson
  Chief Financial Officer

 

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