SEC Comment Letter for UTSTARCOM HOLDINGS CORP. (UTSI) (CIK 0001030471) (UTSI) — Jan 2, 2020

UTSTARCOM HOLDINGS CORP. (UTSI) (CIK 0001030471)
Date: Jan. 2, 2020 · CIK: 0001030471 · Accession: 0000000000-20-000009

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AI Filing Summary & Sentiment

File numbers found in text: 001-35216

Date

January 2, 2020

Author

Office of Technology

Form

UPLOAD

Company

UTSTARCOM HOLDINGS CORP. (UTSI) (CIK 0001030471)

Letter

January 2, 2020 Tim Ti Chief Executive Officer UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong Re:UTStarcom Holdings Corp. Form 20-F for the Year Ended December 31, 2018 Filed April 17, 2019 File No. 001-35216 Dear Mr. Ti: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology

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January 2, 2020
Tim Ti
Chief Executive Officer
UTStarcom Holdings Corp.
Level 6, 28 Hennessy Road,
Admiralty, Hong Kong
Re:UTStarcom Holdings Corp.
Form 20-F for the Year Ended December 31, 2018
Filed April 17, 2019
File No. 001-35216
Dear Mr. Ti:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Technology

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