UTSI [UTSTARCOMS] CORRESP: May 20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY
[May 20, 2011 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. Amendment No. 1 Annual Report on Form 10-K Filed April 19, 2011 File No.]