[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong October 14, 2014 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Re: UTStarcom Holdings Corp. (the Company) Form 20-F for the year ended December 31, 2013 Filed April 18, 2014 File No. 001-35216 Dear Mr. Spirgel, Mr. Dundas, Ms. Jacobson]
[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong October 14, 2014 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Re: UTStarcom Holdings Corp. (the Company) Form 20-F for the year ended December 31, 2013 Filed April 18, 2014 File No. 001-35216 Dear Mr. Spirgel, Mr. Dundas, Ms. Jacobson]
[(1) Names of reporting persons: Shah Capital Management (2) Check the appropriate box if a member of a group: (a) (b) (3) SEC use only (4) Source of funds (see instructions) OO to Items 2(d) or 2(e) of Schedule 13D N/A (6) Citizenship or place of organization NORTH CAROLINA Number of shares beneficially owned by each reporting person with: (7)]
[(1) Names of reporting persons: Shah Capital Management (2) Check the appropriate box if a member of a group: (a) (b) (3) SEC use only (4) Source of funds (see instructions) OO to Items 2(d) or 2(e) of Schedule 13D N/A (6) Citizenship or place of organization NORTH CAROLINA Number of shares beneficially owned by each reporting person with: (7)]
[UTStarcom Reports Unaudited Financial Results for the Second Quarter of 2014 - Second Quarter Revenues Exceeded Previously Provided Expectations - - New Silicon Valley Office Opened to Bolster the Companys U.S. Presence - - Completed a Successful Proof of Concept Test of Software Defined Network Technology - - New Chairman of the Board Appointed to Help Further Drive Strategy and] [UTStarcom Holdings Corp. Second Quarter 2014 Results NASDAQ: UTSI August 15, 2014 Mr. Himanshu Shah, Chairman of the Board Mr. William Wong, CEO Mr. Robert Pu, CFO Mr. Lin Song, CEO of iTV Media Inc. 1 3 Earnings Call Agenda Comments from the New Chairman of the Board Update on Operating Progress Our Portfolio Company iTV Media Our Go-forward] [FORM 6-K UTSTARCOM HOLDINGS CORP. Unit 7, Level 23, One Island East, 18 Westlands Road, Hong Kong Form 20-F x Form 40-F o o o Yes o No x]
[FORM 20-F (Amendment No. 2) o OR x OR o For the transition period from to OR o] [CERTIFICATION I, William Wong, certify that: 1. I have reviewed this annual report on Form 20-F /A of UTStarcom Holdings Corp.; 2. Based on my knowledge, this report does not contain 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 under which such statements] [CERTIFICATION I, Tianruo Pu, certify that: 1. I have reviewed this annual report on Form 20-F /A of UTStarcom Holdings Corp.; 2. Based on my knowledge, this report does not contain 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 under which such statements] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-108817, 333-84710, 333-44548, 333-60150, 333-120564, 333-127850, 333-136551 and 333-161639) of UTStarcom Holdings Corp. of our report dated June 30 , 2014 relating to the consolidated financial statements of iTV Media Inc. , which appears in th is]
[FORM 20-F (Amendment No. 1) o OR x OR o OR o] [CERTIFICATION I, William Wong, certify that: 1. I have reviewed this annual report on Form 20-F /A of UTStarcom Holdings Corp.; 2. Based on my knowledge, this report does not contain 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 under which such statements] [CERTIFICATION I, Tianruo Pu, certify that: 1. I have reviewed this annual report on Form 20-F /A of UTStarcom Holdings Corp.; 2. Based on my knowledge, this report does not contain 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 under which such statements] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 30 , 2014 Chief Executive Officer EX-13.1 4 a14-16263_1ex13d1.htm EX-13.1] [(1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 30 , 2014 Chief Financial Officer EX-13.2 5 a14-16263_1ex13d2.htm EX-13.2] [iTV MEDIA INC. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 iTV MEDIA INC. INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Page Consolidated Financial Statements 2 3 Consolidated Balance Sheet as of December 31, 2013 4 5 Consolidated Statement of Operations and Comprehensive Loss for the Year Ended December 31, 2013 6 Consolidated Statement of Shareholders Deficit for] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-108817, 333-84710, 333-44548, 333-60150, 333-120564, 333-127850, 333-136551 and 333-161639) of UTStarcom Holdings Corp. of our report dated June 30 , 2014 relating to the consolidated financial statements and financial statement schedules of iTV Media Inc. , which]
[FORM 20-F (Amendment No. 1) o OR x OR o OR o] [CERTIFICATION I, William Wong, certify that: 1. I have reviewed this annual report on Form 20-F /A of UTStarcom Holdings Corp.; 2. Based on my knowledge, this report does not contain 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 under which such statements] [CERTIFICATION I, Tianruo Pu, certify that: 1. I have reviewed this annual report on Form 20-F /A of UTStarcom Holdings Corp.; 2. Based on my knowledge, this report does not contain 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 under which such statements] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 30 , 2014 Chief Executive Officer EX-13.1 4 a14-16263_1ex13d1.htm EX-13.1] [(1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 30 , 2014 Chief Financial Officer EX-13.2 5 a14-16263_1ex13d2.htm EX-13.2] [iTV MEDIA INC. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 iTV MEDIA INC. INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Page Consolidated Financial Statements 2 3 Consolidated Balance Sheet as of December 31, 2013 4 5 Consolidated Statement of Operations and Comprehensive Loss for the Year Ended December 31, 2013 6 Consolidated Statement of Shareholders Deficit for] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-108817, 333-84710, 333-44548, 333-60150, 333-120564, 333-127850, 333-136551 and 333-161639) of UTStarcom Holdings Corp. of our report dated June 30 , 2014 relating to the consolidated financial statements and financial statement schedules of iTV Media Inc. , which]
