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                            October 14, 2021

       H. Lynn Harton
       Chairman, President and Chief Executive Officer
       United Community Banks, Inc.
       125 Highway 515 East
       Blairsville, GA 30512

                                                        Re: United Community
Banks, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed October 6,
2021
                                                            File No. 333-260081

       Dear Mr. 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 David
Lin, Staff Attorney, at (202) 551-3552 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Finance