SecProbe.io

Mail Stop 4720
June 22, 2016

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 the Fiscal Year Ended December 31, 2015
Filed February 26, 2016
Form 8 -K
Filed April 27, 2016
File No. 001 -35095

Dear Mr. Schuette :

We have limited our review of your filing s to the financial statements and related
disclosures and have the following comments.   In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.

Please respond to these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you  do not believe our
comments apply to your facts and circumstances , please tell us why in your response.

After reviewing your response to these  comments, we may have  additional comments.

Form 10 -K for the Fiscal Year Ended December 31, 2015

Item 6. Selected Financial Data, page 25

1. On pages 25 and 26, y ou disclose several non -GAAP financial measures before their
most directly compara ble GAAP financial measures and present what appear to be full
non-GAAP income statements on page 26, which may attach undue prominence to the
non-GAAP financial measures and is  inconsistent with the updated Compliance and
Disclosure Interpretations issued  on May 17, 2016.  Please review this guidance when
preparing your next filing .

Form 8 -K filed on April 27, 2016

Rex S. Schuette
United Community Banks, Inc.
June 22, 2016
Page 2

Exhibit 99.2 – Press Release of United Community Banks, Inc., dated April 27, 2016

2. It appears  you prominently present non -GAAP financial  measures , disclose non -GAAP
financial measure without or before disclosing the most directly comparable GAAP
financial measures  and present what appear to be full non -GAAP income statements in
the exhibit, which may attach undue prominence to the non -GAAP  financial measures
and is inconsistent with the updated Compliance and Disclosure Interpretations issued on
May 17, 2016.  Please review this guidance when preparing your next earnings release .

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the compa ny and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

 In responding to our comments, please provide  a written statement from the co mpany
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to 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 federal securities laws of the United States.

You may contact Stephen Kim  at 202-551-3291  or me at 202-551-3492 if you have
questions.

Sincerely,

 /s/ John P. Nolan

John P. Nolan
Senior Assistant Chief Accountant
Office of Financial Services