SEC Company Response from UTSTARCOM HOLDINGS CORP. (UTSI) (CIK 0001030471) (UTSI) — Sep 8, 2023

UTSTARCOM HOLDINGS CORP. (UTSI) (CIK 0001030471)
Date: Sept. 8, 2023 · CIK: 0001030471 · Accession: 0000950170-23-047124

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File numbers found in text: 001-35216

Referenced dates: August 25, 2023

Date

September 8, 2023

Author

/s/ Dan Xie

Form

CORRESP

Company

UTSTARCOM HOLDINGS CORP. (UTSI) (CIK 0001030471)

Letter

United States Securities and Exchange Commission Re: UTStarcom Holdings Corporation Form 20-F for the Fiscal Year Ended December 31, 2022 Response dated August 18, 2023 File No. 001-35216

Dear Mr. McNamara and Mr. Dunham,

The Company has received your letter dated August 25, 2023 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the year ended December 31, 2022 (the “Form 20-F”). The Company needs additional time to prepare the response and hereby requests an extension of the response deadline to September 28, 2023.

If you have any question regarding the responses contained in this letter, please do not hesitate to contact me at +86-18072808282 or dan.xie@utstar.com.

Sincerely,
/s/ Dan Xie

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CORRESP
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  CORRESP

    UTStarcom Holdings Corp.

    4th Floor, South Wing

    368 Liuhe Road, Binjiang District

    Hangzhou 310053

    P.R. China

    Phone: +86 571 8192 8888

    Fax: +86 571 8192 0123

    www.utstar.com

  September 8, 2023

  To: Division of Corporation Finance

         Disclosure Review Program

        United States Securities and Exchange Commission

        100 F Street, N.E.

         Washington, D.C. 20549

  Attn: Jimmy McNamara and Christopher Dunham

  Re: UTStarcom Holdings Corporation

  Form 20-F for the Fiscal Year Ended December 31, 2022

  Response dated August 18, 2023

  File No. 001-35216

  Dear Mr. McNamara and Mr. Dunham,

  The Company has received your letter dated August 25, 2023 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the year ended December 31, 2022 (the “Form 20-F”).  The Company needs additional time to prepare the response and hereby requests an extension of the response deadline to September 28, 2023.

  If you have any question regarding the responses contained in this letter, please do not hesitate to contact me at +86-18072808282 or dan.xie@utstar.com.

    Sincerely,

    /s/ Dan Xie

    Name: Dan Xie

    Title: Chief Financial Officer

    UTStarcom Holdings Corp.

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