[May20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Amendment No.1 Annual Report on Form10-K Filed April19, 2011]
[May20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Amendment No.1 Annual Report on Form10-K Filed April19, 2011]
[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 OMITTED INFORMATION HAS BEEN REPLACED BY [***].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]
[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 OMITTED INFORMATION HAS BEEN REPLACED BY [***].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]
[CONFIDENTIAL TREATMENT REQUESTED BY UTSTARCOM, UTSI - 0001 CERTAIN PORTIONS OF THIS LETTER HAVE BEEN OMITTED AND FILED SEPARATELY WITH THEMMISSION.NFIDENTIAL 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 OMITTED INFORMATION HAS BEEN REPLACED BY [***].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 ofrporation Finance]
[CONFIDENTIAL TREATMENT REQUESTED BY UTSTARCOM, UTSI - 0001 CERTAIN PORTIONS OF THIS LETTER HAVE BEEN OMITTED AND FILED SEPARATELY WITH THEMMISSION.NFIDENTIAL 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 OMITTED INFORMATION HAS BEEN REPLACED BY [***].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 ofrporation Finance]
