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      Acceleration Request Letter to the SEC

    [UNITED
      COMMUNITY BANKS, INC. LETTERHEAD]

    May
      1,
      2007

    Via
      Edgar & Facsimile

    Securities
      and Exchange Commission

    100
      F.
      Street, N.E.

    Washington,
      D.C. 20549

    Attention:
      Mark S. Webb, Legal Branch Chief

            Re:

              United
                Community Banks, Inc.

              Registration Statement
                on Form S-4
                (File No. 333-141203)

    Ladies
      and Gentlemen:

    Pursuant
      to Rule 461, United Community Banks, Inc. (the “Registrant”) hereby requests
      acceleration of the effective date of the above-referenced Registration
      Statement on Form S-4, as amended, (the “Registration Statement”) to 5:00 p.m.
      (Eastern Time), May 3, 2007, or as soon thereafter as practicable.

    The
      Registrant also requests the Securities and Exchange Commission (the
“Commission”) to specifically confirm such effective date and time to the
      Registrant in writing.

    The
      Registrant acknowledges the following:

            ·

              should
                the Commission or the Staff, acting pursuant to delegated authority,
                declare the filing effective, it does not foreclose the Commission
                from
                taking any action with respect to the
                filing;

            ·

              the
                action of the Commission or the Staff, acting pursuant to delegated
                authority, in declaring the filing effective, does not relieve the
                Registrant from its full responsibility for the adequacy and accuracy
                of
                the disclosure in the filing; and

            ·

              the
                Registrant may not assert Staff comments and the declaration of
                effectiveness as a defense in any proceeding initiated by the Commission
                or any person under the federal securities laws of the United
                States.

              United
                Community Banks, Inc.

              By:
                 /s/
                Rex S.
                Schuette

                Rex S. Schuette

                Executive Vice President and

                Chief Financial Officer

    cc: James
      W.
      Stevens