January 30, 2025

H. Lynn Harton
Chief Executive Officer
United Community Banks, Inc.
200 East Camperdown Way
Greenville, South Carolina 29601

       Re: United Community Banks, Inc.
           Registration Statement on Form S-4
           Filed January 24, 2025
           File No. 333-284483
Dear H. Lynn Harton:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Aisha Adegbuyi at 202-551-8754 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance
cc:   Brandon C. Price, Esq.