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EXHIBIT 15
LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
The Board of Directors
PacifiCare Health Systems, Inc.
We are aware of the incorporation by reference in the Registration Statement
(Form S-8 number 333-21713) and related Prospectus pertaining to the 1996 Stock
Option Plan for Officers and Key Employees and the related Prospectus pertaining
to the 1996 Non-Officer Directors Stock Option Plan of PacifiCare Health
Systems, Inc. and in the Registration Statement (Form S-8 number 333-48377) and
related Prospectus pertaining to the 1997 Premium Priced Stock Option Plan and
the related Prospectus pertaining to the Amendment and Restatement of the
PacifiCare Health Systems, Inc. Savings and Profit-Sharing Plan of PacifiCare
Health Systems, Inc. of our report dated July 31, 2000 relating to the unaudited
condensed consolidated interim financial statements of PacifiCare Health
Systems, Inc. that are included in its Form 10-Q for the quarters ended June 30,
2000 and 1999.
ERNST & YOUNG LLP
Irvine, California
August 7, 2000
