UTSI [UTSTARCOM] CORRESP: UTStarcom Holdings Corp. Level 6, 28 Hennessy Road
[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road Admiralty, Hong Kong February 18, 2015 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Division of Corporation Finance Re: UTStarcom Holdings Corp. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 18, 2014 Response dated December 18, 2014 File No.]