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SEC Comment Letter for UNITED COMMUNITY BANKS (UCB) — Jun 4, 2026

UNITED COMMUNITY BANKS INC
Date: June 4, 2026 · CIK: 0000857855 · Accession: 0000000000-26-005675

Offering / Registration Process

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Reasoning

File numbers found in text: 333-296306

Date
June 4, 2026
Author
Division of
Form
UPLOAD
Company
UNITED COMMUNITY BANKS INC

Letter

Re: United Community Banks, Inc. Registration Statement on Form S-4 Filed May 28, 2026 File No. 333-296306 Dear H. Lynn 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 Aisha Adegbuyi at 202-551-8754 with any questions.

June 4, 2026

H. Lynn Harton Chief Executive Officer United Community Banks, Inc. 200 East Camperdown Way Greenville, SC 29601

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Brandon C. Price, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 4, 2026

H. Lynn Harton
Chief Executive Officer
United Community Banks, Inc.
200 East Camperdown Way
Greenville, SC 29601

 Re: United Community Banks, Inc.
 Registration Statement on Form S-4
 Filed May 28, 2026
 File No. 333-296306
Dear H. Lynn 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 Aisha Adegbuyi at 202-551-8754 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Brandon C. Price, Esq.
</TEXT>
</DOCUMENT>