SEC Comment Letter for UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855) (UCB) — Sep 23, 2009

UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855)
Date: Sept. 23, 2009 · CIK: 0000857855 · Accession: 0000000000-09-053201

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 23, 2009

Author

Eric Envall

Form

UPLOAD

Company

UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE September 23, 2009 By U.S. Mail and facsimile (706) 745-8960 Jimmy C. Tallent President and Chief Executive Officer United Community Banks, Inc. 63 Highway 515 Blairsville, Georgia 30512 Re: United Community Banks, Inc. Form 10-K for Fiscal Year Ended December 31, 2008 Form 10-Q for Fiscal Quarter Ended March 31, 2009 Form 10-Q for Fiscal Quarter Ended June 30, 2009 File Number 0-21656

Dear Mr. Tallent: We have completed our review of your Annual Report on Form 10-K and related filings and have no further comments at this time. Sincerely, Eric Envall Staff Attorney

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

September 23, 2009
 By U.S. Mail and facsimile (706) 745-8960

Jimmy C. Tallent President and Chief Executive Officer United Community Banks, Inc. 63 Highway 515 Blairsville, Georgia 30512
Re: United Community Banks, Inc.         Form 10-K for Fiscal Year Ended December 31, 2008
 Form 10-Q for Fiscal Quarter Ended March 31, 2009
 Form 10-Q for Fiscal Quarter Ended June 30, 2009
 File Number 0-21656

Dear Mr. Tallent:
  We have completed our review of your  Annual Report on Form 10-K and related
filings and have no further comments at this time.
Sincerely,   Eric Envall Staff Attorney

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