| UTStarcom Holdings Corp. |
4th Floor, South Wing | |
368 Liuhe Road, Binjiang District | |
Hangzhou 310053 | |
P.R. China | |
Phone: +86 571 8192 8888 | |
Fax: +86 571 8192 0123 | |
www.utstar.com |
September 8, 2023
To: Division of Corporation Finance
Disclosure Review Program
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jimmy McNamara and Christopher Dunham
Re: UTStarcom Holdings Corporation
Form 20-F for the Fiscal Year Ended December 31, 2022
Response dated August 18, 2023
File No. 001-35216
Dear Mr. McNamara and Mr. Dunham,
The Company has received your letter dated August 25, 2023 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the year ended December 31, 2022 (the “Form 20-F”). The Company needs additional time to prepare the response and hereby requests an extension of the response deadline to September 28, 2023.
If you have any question regarding the responses contained in this letter, please do not hesitate to contact me at +86-18072808282 or dan.xie@utstar.com.
| Sincerely, | |
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| /s/ Dan Xie | |
Name: Dan Xie |
| |
Title: Chief Financial Officer |
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| UTStarcom Holdings Corp. |
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