February 8, 2017
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | United Bankshares, Inc. |
Registration Statement on Form S-4
File No. 333-215010
Ladies and Gentlemen:
United Bankshares, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 under the Securities Act of 1933, as amended (the “Registration Statement”), be accelerated so that it will become effective at 4:00 p.m., Washington, D.C. time, on Thursday, February 9, 2017, or as soon thereafter as practicable.
Thank you for your assistance.
Very truly yours,
/s/ W. Mark Tatterson
Chief Financial Officer
cc: | Sandra M. Murphy, Esq. |