UTSI [UTSTARCOM] CORRESP: UTStarcom Holdings Corp. Level 6, 28 Hennessy Road,
[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong October 14, 2014 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant 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]