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EXHIBIT 15
LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION
January 11, 2001
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 quarter ended
September 30, 2000, which includes our report dated October 27, 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
