EXHIBIT 15
LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
Board of Directors and Shareholders
UnumProvident Corporation
We are aware of the incorporation by reference in the following Registration Statements:
1. | Registration Statement (Form S-8 No. 33-47551, Form S-8 No. 33-88108) of UnumProvident Corporation (formerly Provident Companies, Inc.) pertaining to the Provident Life and Accident Insurance Company MoneyMaker, A Long-Term 401(k) Retirement Savings Plan, |
2. | Registration Statement (Form S-8 No. 333-40219) pertaining to: |
a. | The Paul Revere Savings Plan |
b. | Provident Life and Accident Insurance Company Stock Plan of 1994 |
c. | Provident Life and Accident Insurance Company Annual Management Incentive Compensation Plan of 1994, |
3. | Registration Statement (Form S-8 No. 033-62231) pertaining to the Provident Life and Accident Insurance Company Employee Stock Purchase Plan of 1995, |
4. | Registration Statement (Form S-8 No. 333-81669) pertaining to: |
a. | Provident Companies, Inc. Stock Plan of 1999 |
b. | Provident Companies, Inc. Non-Employee Director Compensation Plan of 1998 |
c. | Employee Stock Option Plan of 1998 |
d. | Amended and Restated Annual Management Incentive Compensation Plan of 1994, |
5. | Registration Statement (Form S-8 No. 333-81969) pertaining to: |
a. | UnumProvident Corporation 1987 Executive Stock Option Plan |
b. | UnumProvident Corporation 1990 Long-Term Stock Incentive Plan |
c. | UnumProvident Corporation 1996 Long-Term Stock Incentive Plan |
d. | UnumProvident Corporation 1998 Goals Stock Option Plan, |
6. | Registration Statement (Form S-8 No. 333-85882) pertaining to: |
a. | UnumProvident Corporation Stock Plan of 1999 |
b. | UnumProvident Corporation 401(k) Retirement Plan (As amended on February 15, 2002) |
c. | UnumProvident Corporation Broad-Based Stock Plan of 2001 (As amended on February 8, 2001) |
d. | UnumProvident Corporation Broad-Based Stock Plan of 2002 |
e. | UnumProvident Corporation Employee Stock Option Plan, |
7. | Shelf Registration Statement (Form S-3 No. 333-100953) and the related Registration Statement filed under Rule 462(b)(No. 333-104926), |
8. | Shelf Registration Statement (Form S-3 No. 333-115485), |
9. | Registration Statement (Form S-3 No. 333-121758), and |
10. | Registration Statement (Form S-8 No. 333-123422) of UnumProvident Corporation; |
of our report dated May 2, 2006 relating to the unaudited condensed consolidated interim financial statements of UnumProvident Corporation and subsidiaries which are included in its Form 10-Q for the quarter ended March 31, 2006.
Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not a part of the registration statements prepared or certified by registered accountants within the meaning of Section 7 or 11 of the Securities Act of 1933.
/s/ ERNST & YOUNG LLP |
Chattanooga, Tennessee
May 2, 2006