Listeners may recall last October 26th I posted a summary of Accountable Care Organization (ACO) performance year two (PY2) results that was published by Health Affairs on their blog. This essay, that appears on "The Health Care Blog," summarizes ACO performance year three (PY3) results. PY3 results were not much different than PY2, e.g., 29% of ACOs in 2015 (v. 26% in 2014) earned shared savings, success was again largely due to comparatively higher financial benchmarks and there was again no correlation between quality performance and financial success.