June 30, 2011
VIA EDGAR
Michael R. Clampitt
Senior Counsel
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | United Community Banks, Inc. |
| Amendment No. 1 to Registration Statement on Form S-1 | |
| Request for Withdrawal – File No. 333-168769 |
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, United Community Banks, Inc. (the “Company”) hereby respectfully requests the withdrawal of Amendment No. 1 to the registration statement on Form S-1, which was filed with the U.S. Securities and Exchange Commission on June 28, 2011 using the registration statement file number 333-168769 (the “Amendment”).
The Company’s Amendment was filed in error using the incorrect registration statement file number in the EDGAR system. The Amendment is being withdrawn to re-file such Amendment using the correct registration statement file number, which is 333-174420.
If the Commission has any questions or requires any additional information, please do not hesitate to contact James W. Stevens of Kilpatrick Townsend & Stockton LLP, the Company’s outside counsel, at (404) 815-6500. We thank you in advance for your assistance with this matter.
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Sincerely,
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UNITED COMMUNITY BANKS, INC.
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By:
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/s/ Rex S. Schuette | |
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Rex S. Schuette
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Executive Vice President and
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Chief Financial Officer
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| Cc: | James W. Stevens, Esq. |
| Kilpatrick Townsend & Stockton LLP |
