<SEC-DOCUMENT>0000950170-23-050038-index.html : 20231207
<SEC-HEADER>0000950170-23-050038.hdr.sgml : 20231207
<ACCEPTANCE-DATETIME>20230927062230
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950170-23-050038
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UTSTARCOM HOLDINGS CORP.
		CENTRAL INDEX KEY:			0001030471
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				521782500
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4TH FLOOR, SOUTH WING, 368 LIUHE ROAD
		STREET 2:		BINJIANG DISTRICT
		CITY:			HANGZHOU, P.R.
		STATE:			F4
		ZIP:			NA
		BUSINESS PHONE:		86 571 8192 8888

	MAIL ADDRESS:	
		STREET 1:		4TH FLOOR, SOUTH WING, 368 LIUHE ROAD
		STREET 2:		BINJIANG DISTRICT
		CITY:			HANGZHOU, P.R.
		STATE:			F4
		ZIP:			NA

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UTSTARCOM INC
		DATE OF NAME CHANGE:	19970110
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img194080856_0.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: img194080856_0.jpg

</DOCUMENT>
</SEC-DOCUMENT>