EXHIBIT 15
LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
Board of Directors and Stockholders
Unum Group
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 Unum Group (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), |
| 10. | Registration Statement (Form S-8 No. 333-123422) of Unum Group (formerly UnumProvident Corporation) pertaining to: |
| a. | UnumProvident Corporation Amended and Restated Employee Stock Purchase Plan |
| b. | UnumProvident Corporation Amended and Restated Non-Employee Director Compensation Plan of 2004, |
| 11. | Registration Statement (Form S-8 No. 333-145400) of Unum Group pertaining to the Unum Group Stock Incentive Plan of 2007, |
| 12. | Registration Statement (Form S-3 ASR No. 333-155283), and |
| 13. | Registration Statement (Form S-8 No. 333-158885) of Unum Group pertaining to the Unum Limited Savings-Related Share Option Scheme of 2008 |
of our report dated May 4, 2011 relating to the unaudited consolidated interim financial statements of Unum Group and subsidiaries that are included in this Form 10-Q for the quarter ended March 31, 2011.
/s/ ERNST & YOUNG LLP
Chattanooga, Tennessee
May 4, 2011