UTSI [UTSTARCOMS] CORRESP: CONFIDENTIAL TREATMENT REQUESTED BY UTSTARCOM, INC. UTSI –
[CONFIDENTIAL TREATMENT REQUESTED BY UTSTARCOM, INC. UTSI - 0001 CERTAIN PORTIONS OF THIS LETTER HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED INFORMATION HAS BEEN REPLACED BY [***]. May 16, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720]