View:
[UNITED
COMMUNITY BANKS, INC. LETTERHEAD]
May
1,
2007
Via
Edgar & Facsimile
Securities
and Exchange Commission
100
F.
Street, N.E.
Washington,
D.C. 20549
Attention:
Mark S. Webb, Legal Branch Chief
| Re: |
United
Community Banks, Inc.
Registration Statement
on Form S-4
(File No. 333-141203)
|
Ladies
and Gentlemen:
Pursuant
to Rule 461, United Community Banks, Inc. (the “Registrant”) hereby requests
acceleration of the effective date of the above-referenced Registration
Statement on Form S-4, as amended, (the “Registration Statement”) to 5:00 p.m.
(Eastern Time), May 3, 2007, or as soon thereafter as practicable.
The
Registrant also requests the Securities and Exchange Commission (the
“Commission”) to specifically confirm such effective date and time to the
Registrant in writing.
The
Registrant acknowledges the following:
| · |
should
the Commission or the Staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission
from
taking any action with respect to the
filing;
|
| · |
the
action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
Registrant from its full responsibility for the adequacy and accuracy
of
the disclosure in the filing; and
|
| · |
the
Registrant may not assert Staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United
States.
|
|
United
Community Banks, Inc.
By:
/s/
Rex S.
Schuette
Rex S. Schuette
Executive Vice President and
Chief Financial Officer
|
cc: James
W.
Stevens