SEC Comment Letter for UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855) (UCB) — Sep 11, 2017
UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855)
Date: Sept. 11, 2017 · CIK: 0000857855 · Accession: 0000000000-17-032023
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-220293
Letter
Mail Stop 4720 September 11 , 201 7 Jimmy C. Tallent Chair man and Chief Executive Officer United Community Banks, Inc. 125 Highway 515 East Blairsville, GA 30512
Re: United Community Banks, Inc. Registration Statement on Form S-4 Filed August 31, 2017 File No. 333-220293
Dear Mr. Tallent :
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 David Gessert at (202) 551 -2326 with any questions.
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 September 11 , 201 7 Jimmy C. Tallent Chair man and Chief Executive Officer United Community Banks, Inc. 125 Highway 515 East Blairsville, GA 30512 Re: United Community Banks, Inc. Registration Statement on Form S-4 Filed August 31, 2017 File No. 333-220293 Dear Mr. Tallent : 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 David Gessert at (202) 551 -2326 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services