Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3720
Washington, D.C. 20549
Attention: |
| Ajay Koduri, Staff Attorney |
|
| Larry Spirgel, Assistant Director |
Re: |
| UTStarcom, Inc. |
|
| Form 10-K for the year ended December 31, 2007 |
|
| File No. 000-29661 |
Dear Mr. Koduri:
This letter is to request additional time to allow UTStarcom, Inc. (the “Company”) to respond to the Staff’s December 24, 2008 comment letter (the “Comment Letter”). As we discussed during our telephone conversation of December 30, 2008, the Company is currently resource-constrained due to the fact that it is conducting its financial closing for the year ended December 31, 2008. As a result, the Company respectfully requests that the time period for the Company to respond to the Comment Letter be extended to January 15, 2009.
Thank you very much for your courtesy and cooperation in this matter.
| Very truly yours, |
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| UTSTARCOM, INC. |
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|
|
| /s/ Susan Marsch |
| Susan Marsch |
| Senior Vice President, General Counsel and Chief |
