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EXHIBIT 15
LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION
October 25, 2000
UnitedHealth Group:
We are aware that UnitedHealth Group has incorporated by reference in its
Registration Statement on Form S-4 its Form 10-Q for the quarters ended June 30,
2000 and 1999, which includes our report dated August 3, 2000 and Form 10-Q for
the quarters ended March 31, 2000 and 1999, which includes our report dated May
4, 2000, covering the unaudited interim condensed consolidated financial
information contained therein. Pursuant to Regulation C of the Securities Act of
1933, that report is not considered a part of the registration statement
prepared or certified by our Firm or a report prepared or certified by our Firm
within the meaning of Sections 7 and 11 of the Act.
Very truly yours,
/s/ ARTHUR ANDERSEN LLP
