SEC Comment Letter for UNITED BANKSHARES (UBSI) — Jan 23, 2020
UNITED BANKSHARES INC/WV (UBSI) (CIK 0000729986)
Date: Jan. 23, 2020 · CIK: 0000729986 · Accession: 0000000000-20-000611
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File numbers found in text: 333-235944
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January 23, 2020
Richard M. Adams
Chief Executive Officer
United Bankshares, Inc.
500 Virginia Street, East
Charleston, WV 25301
Re:United Bankshares, Inc.
Registration Statement on Form S-4
Filed January 16, 2020
File No. 333-235944
Dear Mr. Adams:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance