UTSI [UTSTARCOM] CORRESP: UTStarcom Holdings Corp. December 18, 2014 VIA EDGAR
[UTStarcom Holdings Corp. December 18, 2014 VIA EDGAR AS CORRESPONDENCE Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Re: UTStarcom Holdings Corp. Form 20-F for the fiscal year ended December 31, 2013 Filed April 18, 2014 Response dated October 28, 2014 File No. 001-35216 Dear Mr. Spirgel, For ease of review, we have]