0001104659-21-128143.txt : 20211122 0001104659-21-128143.hdr.sgml : 20211122 20211020172849 ACCESSION NUMBER: 0001104659-21-128143 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211020 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED COMMUNITY BANKS INC CENTRAL INDEX KEY: 0000857855 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 581807304 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 398, 59 HIGHWAY 515 CITY: BLAIRSVILLE STATE: GA ZIP: 30512 BUSINESS PHONE: 5818073041 MAIL ADDRESS: STREET 1: P O BOX 398 STREET 2: HIGHWAY 515 CITY: BLAIRSVILLE STATE: GA ZIP: 30512 FORMER COMPANY: FORMER CONFORMED NAME: UNION BANCSHARES INC /GA/ DATE OF NAME CHANGE: 19600201 CORRESP 1 filename1.htm

United Community Banks, Inc.

2 West Washington Street, Suite 700

Greenville, South Carolina 29601

October 20, 2021

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention:                David Lin

Division of Corporate Finance

Office of Financial Services

Re:          United Community Banks, Inc. (the “Registrant”)

Registration Statement on Form S-4

File No. 333-260081

Request for Acceleration

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-4 (File No. 333-260081) filed by the Registrant with the U.S. Securities and Exchange Commission on October 6, 2021, as amended on October 20, 2021 (the “Registration Statement”).

Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Eastern Time, on Friday, October 22, 2021, or as soon thereafter as possible.

Please contact Lee Kiser of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2210 with any questions you may have concerning this letter, or if you require any additional information. Please notify him when this request for acceleration of effectiveness of the Registration Statement has been granted.

	Sincerely,

	United Community Banks, Inc.

	By:	/s/ H. Lynn Harton
		H. Lynn Harton
		Chairman, President, and Chief Executive Officer