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United States securities and exchange commission logo





                             June 4, 2024

       Kuai Leong
       Senior Deputy General Counsel and Deputy Corporate Secretary
       UNITEDHEALTH GROUP INC
       9900 Bren Road East
       Minnetonka, MN, 55343

                                                        Re: UNITEDHEALTH GROUP
INC
                                                            Form 8-K filed
February 22, 2024
                                                            Amendment No. 1 to
Form 8-K filed March 08, 2024
                                                            Amendment No. 2 to
Form 8-K filed April 24, 2024
                                                            File No. 001-10864

       Dear Kuai Leong:

                                                        We have conducted a
limited review of your Form 8-K and have the following comment.

              Please respond to this letter by amending your Form 8-K and
providing the requested
       information. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

              After reviewing any amendment to your Form 8-K and the
information you provide in
       response to this letter, we may have additional comments.

       Form 8-K filed February 22, 2024. Amendment No. 1 to Form 8-K filed
March 08, 2024,
       Amendment No. 2 to Form 8-K filed April 24, 2024

       Item 1.05 Material Cybersecurity Incidents, page 1

   1.                                                   Please tell us what
consideration you gave to filing an amended Form 8-K pursuant to
                                                        Instruction 2 to
provide information about the impact on your business operations, similar
                                                        to those described on
the "Information on the Change Healthcare Cyber Response"
                                                        webpage. For example,
your 8-K does not indicate that some pharmacies have been
                                                        unable to submit
claims, and that providers have not been able to submit claims or receive
                                                        payment, but that
information is described on the website. Please refer to Rule 105 of
                                                        Regulation S-T
regarding the use of hyperlinks. Additionally, we note news reports
                                                        indicating that
pharmacies have been unable to verify insurance status, and as a result
                                                        customers have had to
pay cash or have been unable to obtain prescriptions. When you
                                                        file amended Forms 8-K
pursuant to Instruction 2 to Item 1.05 of Form 8-K, please
                                                        expand your disclosure
to address the following items:
 Kuai Leong
UNITEDHEALTH GROUP INC
June 4, 2024
Page 2
                expand your discussion to describe the scope of your business
operations impacted;
              and
                describe the known material impact(s) the incident has had and
the material impact(s)
              that are likely to continue.

         In considering material impacts, please describe all material impacts.
For example,
         consider customer/partner relationships and potential reputational
harm related to the
         outage of your system, as well as any impact to your financial
condition or results of
         operations. To the extent you become aware of additional reasonably
likely material
         impacts, please confirm you will file an amended Form 8-K to update
your disclosure.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

      Please contact Aliya Ishmukhamedova at 202-551-7519 or Suzanne Hayes at
202-551-
3675 with any other questions.



FirstName LastNameKuai Leong                                  Sincerely,
Comapany NameUNITEDHEALTH GROUP INC
                                                              Division of
Corporation Finance
June 4, 2024 Page 2                                           Office of
Technology
FirstName LastName
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