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EXHIBIT 15
LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION
January 12, 2001
UnitedHealth Group Incorporated
We are aware that UnitedHealth Group Incorporated has incorporated by reference
in its Registration Statement on Form S-4 its Form 10-Q for the quarters ended
September 30, 2000 and 1999, which includes our report dated October 27, 2000,
June 30, 2000 and 1999, which includes our report dated August 3, 2000, and
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
