SEC Comment Letter for UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855) (UCB) — Jul 12, 2016
UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855)
Date: July 12, 2016 · CIK: 0000857855 · Accession: 0000000000-16-084006
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4720 July 12, 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 completed our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Co mmission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exc hange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John P. Nolan
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Mail Stop 4720 July 12, 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 completed our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Co mmission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exc hange Act of 1934 and all applicable rules require. Sincerely, /s/ John P. Nolan John P. Nolan Senior Ass istant Chief Accountant Office of Financial Services