[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.]
[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.]
[FORM10-K/A (Amendment No.2) (Mark One) x For the Fiscal Year Ended December31, 2010 Or o For the transition period fromto UTSTARCOM,INC. Delaware 52-1782500 (State or other jurisdiction of (I.R.S. Employer 52-2 Building, BDA International Enterprise Avenue No.2 Jingyuan North Streetxing District, Beijing, P.R. China 100176 (Zipde) +86(10)8520-5588 Title of each class] [CERTIFICATION I, Jack Lu, certify that : 1. I have reviewed this Amendment No.2 to the Annual Report on Form10-K/A of UTStarcom,Inc.; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION I, Edmond Cheng, certify that: 1. I have reviewed this Amendment No.2 to the Annual Report on Form10-K/A of UTStarcom,Inc.; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances] [Company Report (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany.ted: May20, 2011 President and Senior Vice President and Chief Financial Officer EX-32.1 a11-2242_6ex32d1.htm 4 EX-32.1]
[May20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. 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 Form10-K Filed April19, 2011]
[May20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. 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 Form10-K Filed April19, 2011]
[FORM10-K/A (Amendment No.2) (Mark One) x For the Fiscal Year Ended December31, 2010 Or o For the transition period fromto UTSTARCOM,INC. Delaware 52-1782500 (State or other jurisdiction of (I.R.S. Employer 52-2 Building, BDA International Enterprise Avenue No.2 Jingyuan North Streetxing District, Beijing, P.R. China 100176 (Zipde) +86(10)8520-5588 Title of each class] [CERTIFICATION I, Jack Lu, certify that : 1. I have reviewed this Amendment No.2 to the Annual Report on Form10-K/A of UTStarcom,Inc.; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION I, Edmond Cheng, certify that: 1. I have reviewed this Amendment No.2 to the Annual Report on Form10-K/A of UTStarcom,Inc.; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances] [Company Report (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany.ted: May20, 2011 President and Senior Vice President and Chief Financial Officer EX-32.1 a11-2242_6ex32d1.htm 4 EX-32.1]
