UTStarcom Holdings Corp. | |
Level 6, 28 Hennessy Road, | |
Admiralty, Hong Kong |
November 15, 2019
VIA EDGAR
Mr. Robert Shapiro, Senior Staff Accountant
Mr. Robert S. Littlepage, Accounting Branch Chief
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: UTStarcom Holdings Corp. (“the Company”)
Form 20-F for the year ended December 31, 2018
Filed April 17, 2019
File No. 001-35216
Dear Mr. Shapiro and Mr. Littlepage:
The Company has received your letters dated September 19, 2019 and October 10, 2019 from the Division of Corporation Finance, inquiring the significant increase of Accounts Receivable as reported in our annual report on Form 20-F for the year ended December 31, 2018. Due to an administrative mix-up, we did not attend to your inquiry timely as we should. The Company needs additional time to prepare the response and hereby requests an extension of the response deadline to December 2, 2019.
If you have any additional questions regarding the Form 20-F, please contact me at +852 3951 9757 or +86 571 8192 0121. Thank you.
| Sincerely, | |
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| UTStarcom Holdings Corp. | |
| By: | /s/ Eric Lam |
| Name: Eric Lam | |
| Title: VP of Finance |