December 9, 2010
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Mail Stop 3720
Attention: |
| Larry Spirgel, Assistant Director |
|
| Celeste M. Murphy, Legal Branch Chief |
|
| John Harrington, Staff Attorney |
|
| Robert Littlepage, Accountant Branch Chief |
|
| Kenya Gumbs, Staff Accountant |
Re: |
| UTStarcom, Inc. |
|
| Annual Report on Form 10-K for year ended December 31, 2009 |
|
| Filed March 15, 2010 |
|
| File No. 000-29661 |
Ladies and Gentlemen:
UTStarcom, Inc. (the “Company”) hereby respectfully requests additional time to respond to comments from the staff of the Securities and Exchange received by letter dated November 24, 2010 (the “Comment Letter”) relating to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2009 and filed with the Commission on March 15, 2010, as amended. The Company is currently in the process of reviewing its draft response with its accounting firm as well as its legal counsel. The Company will respond to the Comment Letter on or before December 17, 2010.
Thank you very much for your courtesy and cooperation in this matter.
| Very truly yours, |
|
|
| UTSTARCOM, INC. |
|
|
|
|
| /s/ Edmond Cheng |
| Edmond Cheng |
| Chief Financial Officer |
