UnitedHealth (UNH) 10-Q 1999 Q3 Quarterly report

EXHIBIT 15

LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION

November 12, 1999

UnitedHealth Group:

We are aware that UnitedHealth Group has incorporated by reference in its Registration Statements Nos. 2-95342, 33-03558, 33-22310, 33-27208, 33-36579, 33-50282, 33-59083, 33-59623, 33-63885, 33-67918, 33-68300, 33-75846, 33-79632, 33-79634, 33-79636, 33-79638, 333-01517, 333-01915, 333-02525, 333-04401, 333-04875, 333-05291, 333-05717, 333-06533, 333-25923, 333-27277, 333-41661, 333-44569, 333-44613, 333-45289, 333-45319, 333-50461, 333-55777, 333-71007, 333-81337, 333-87243 and 333-90247, its Form 10-Q for the quarter ended September 30, 1999, which includes our report dated November 3, 1999 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