UTSI [UTSTARCOMS] CORRESP: December 16, 2010 VIA EDGAR AND OVERNIGHT DELIVERY
[December 16, 2010 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. 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,]