SEC Comment Letter for UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855) (UCB) — Aug 20, 2012
UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855)
Date: Aug. 20, 2012 · CIK: 0000857855 · Accession: 0000000000-12-044984
AI Filing Summary & Sentiment
Reasoning
Letter
August 20, 2012 Via E -mail Mr. Rex S. Schuette Executive Vice President and Chief Financial Officer United Community Banks, Inc. 125 Highway 515 East Blairsville, Georgia 30512
Re: United Community Banks, Inc. Form 10 -K for Fiscal Year Ended December 31, 2010 Filed March 16, 2011 File No. 00 1-35095
Dear Mr. Schuette :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Hugh West
Show Raw Text
August 20, 2012 Via E -mail Mr. Rex S. Schuette Executive Vice President and Chief Financial Officer United Community Banks, Inc. 125 Highway 515 East Blairsville, Georgia 30512 Re: United Community Banks, Inc. Form 10 -K for Fiscal Year Ended December 31, 2010 Filed March 16, 2011 File No. 00 1-35095 Dear Mr. Schuette : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Hugh West Hugh West Accounting Branch Chief