SEC Comment Letter 0000000000-23-012163 to UTSTARCOM HOLDINGS CORP. (UTSI) (CIK 0001030471) (UTSI)
UTSTARCOM HOLDINGS CORP. (UTSI) (CIK 0001030471)
Date: Nov. 7, 2023 · CIK: 0001030471 · Accession: 0000000000-23-012163
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File numbers found in text: 001-35216
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United States securities and exchange commission logo
November 7, 2023
Dan Xie
Chief Financial Officer
UTStarcom Holdings Corporation
4th Floor, South Wing, 368 Liuhe Road
Binjiang District, Hangzhou 310052
The People's Republic of China
Re:UTStarcom Holdings Corporation
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-35216
Dear Dan Xie:
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
Disclosure Review Program
cc: Lan Lou