| UTStarcom Holdings Corp. | |
Level 6, 28 Hennessy Road, | ||
Admiralty, Hong Kong | ||
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| October 21, 2014 |
VIA EDGAR
Mr. Larry Spirgel, Assistant Director
Mr. Gregory Dundas, Attorney-Advisor
Ms. Kathryn Jacobson, Senior Staff Accountant
Ms. Kenya Wright Gumbs, Senior Staff Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | UTStarcom Holdings Corp. (“the Company”) |
| Form 20-F for the year ended December 31, 2013 |
| Filed April 18, 2014 |
| File No. 001-35216 |
Dear Mr. Spirgel, Mr. Dundas, Ms. Jacobson and Ms. Gumbs:
We refer to our previous extension request dated October 14, 2014 regarding the letter dated September 22, 2014 from the Staff of the Commission (the “Staff”) with respect to our annual report on Form 20-F for the year ended December 31, 2013 (the “Form 20-F”). The Company advises the Staff that it needs additional time to prepare the response and hereby requests an additional extension of the response deadline to October 28, 2014.
If you have any additional questions regarding the Form 20-F, please contact me at +86 571 8192 0102, or David Zhang of Kirkland & Ellis, our U.S. counsel, at +852 3761 3318. Thank you.
| Very truly yours, | |
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| UTStarcom Holdings Corp. | |
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| By: | /s/ Min Xu |
| Name: Min Xu | |
| Title: Chief Financial Officer | |