SEC Comment Letter for UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855) (UCB) — May 1, 2020
UNITED COMMUNITY BANKS INC (UCB) (CIK 0000857855)
Date: May 1, 2020 · CIK: 0000857855 · Accession: 0000000000-20-003773
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File numbers found in text: 333-237862
Letter
United States securities and exchange commission logo May 1, 2020 H. Lynn Harton Chief Executive Officer United Community Banks, Inc. 2 West Washington Street, Suite 700 Greenville, SC 29601 Re:United Community Banks, Inc. Registration Statement on Form S-4 Filed April 27, 2020 File No. 333-237862 Dear Mr. Harton: 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 Sonia Bednarowski at 202-551-3666 or Dietrich King at 202-551- 8071 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
May 1, 2020
H. Lynn Harton
Chief Executive Officer
United Community Banks, Inc.
2 West Washington Street, Suite 700
Greenville, SC 29601
Re:United Community Banks, Inc.
Registration Statement on Form S-4
Filed April 27, 2020
File No. 333-237862
Dear Mr. Harton:
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 Sonia Bednarowski at 202-551-3666 or Dietrich King at 202-551-
8071 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance