<html>
<head>
<title>Prepared by Kilpatrick Stockton EDGAR Services</title>
</head>
<body>

<p align="right"><font
 size="1"
 face="Times New Roman">As filed with the Securities and Exchange Commission on
September 19, 2002.<br>
File No. 333-&nbsp;<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp;</font></p>

<hr size="3" color="#000000">

<p
 align="center"><font face="Times New Roman"><font
 size="4">SECURITIES AND EXCHANGE COMMISSION<br>
</font><font
 size="1">WASHINGTON, D.C.&nbsp; 20549</font></font></p>

<hr size="3" color="#000000" width="25%">

<p
 align="center"><b><font
 size="4"
 face="Times New Roman">FORM S-8<br>
REGISTRATION STATEMENT<br>
</font></b><font
 size="2"
 face="Times New Roman">UNDER<br>
THE SECURITIES ACT OF 1933</font></p>

<hr size="3" color="#000000" width="25%">

<p
 align="center"><b><font
 size="4"
 face="Times New Roman">UNITED COMMUNITY BANKS, INC.<br>
</font></b><i><font
 size="1"
 face="Times New Roman">(Exact Name of Issuer as Specified in its Charter)</font></i></p>

<div align="center">
  <center>

<table
 border="0"
 cellspacing="0"
 cellpadding="0" width="564">
<tr>
<td
 valign="top" width="188">
<p
 align="center"><b><font
 size="2"
 face="Times New Roman">Georgia<br>
</font></b><i><font
 size="1"
 face="Times New Roman">&nbsp; (State or Other Jurisdiction of<br>
Incorporation or Organization)</font></i></p>

</td>
<td
 valign="top" width="245">

<p
 align="center"><font face="Times New Roman">&nbsp;</font></p>
</td>
<td
 valign="top" width="125">
<p
 align="center"><b><font
 size="2"
 face="Times New Roman">58-1807304<br>
</font></b><i><font
 size="1"
 face="Times New Roman">(I.R.S. Employer<br>
Identification Number)</font></i></p>

</td>
</tr>
</table>

  </center>
</div>

<p
 align="center"><b><font
 size="2"
 face="Times New Roman">P.O. Box 398<br>
63 Highway 515<br>
Blairsville, Georgia 30512<br>
</font></b><i><font
 size="2"
 face="Times New Roman">(Address of Issuer's Principal Executive Offices)</font></i></p>

<p
 align="center"><b><font
 size="2"
 face="Times New Roman">2000 Key Employee Stock Option&nbsp; Plan<br>
</font></b><i><font
 size="2"
 face="Times New Roman">(Full Title of the Plan)</font></i></p>

<p
 align="center"><b><font
 size="2"
 face="Times New Roman">Mr. Jimmy C. Tallent<br>
President and Chief Executive Officer<br>
P.O. Box 398<br>
63 Highway 515<br>
Blairsville, Georgia 30512<br>
(706)745-2265<br>
</font></b><i><font
 size="2"
 face="Times New Roman">(Name, Address and Telephone Number, Including Area Code, of Agent for Service)</font></i></p>

<p
 align="center"><i><font
 size="2"
 face="Times New Roman">Copies to:<br>
</font></i><b><font
 size="2"
 face="Times New Roman">Richard R. Cheatham, Esq.<br>
Kilpatrick Stockton LLP<br>
1100 Peachtree Street, N.E., Suite 2800<br>
Atlanta, Georgia 30309-4530<br>
(404) 815-6500<br>
(404) 815-6555 (fax)</font></b></p>

<p
 align="center"><b><font
 size="2"
 face="Times New Roman">Calculation of Registration Fee</font></b></p>

<div align="center">
  <center>

<table
 border="1"
 cellspacing="0"
 cellpadding="0" width="678" bordercolor="#000000">
<tr>
<td
 valign="top" width="161">
<p
 align="center"><b><font
 size="1"
 face="Times New Roman"><br />
 Title of Securities<br />
 to be Registered</font></b></p>
</td>
<td
 valign="top" width="128">

<p
 align="center"><b><font
 size="1"
 face="Times New Roman">Amount to<br>
be<br>
Registered</font></b></p>

</td>
<td
 valign="top" width="129">
<p
 align="center"><b><font
 size="1"
 face="Times New Roman">Proposed Maximum<br>
Offering Price<br>
Per Share</font></b></p>

</td>
<td
 valign="top" width="129">
<p
 align="center"><b><font
 size="1"
 face="Times New Roman">Proposed Maximum<br>
Aggregate<br>
Offering Price</font></b></p>

</td>
<td
 valign="top" width="129">

<p
 align="center"><b><font
 size="1"
 face="Times New Roman">Amount of<br>
Registration Fee</font></b></p>

</td>
</tr>

<tr>
<td
 valign="top" width="161">
<p><br>
<font
 size="1"
 face="Times New Roman">Common Stock</font></p>

</td>
<td
 valign="top" width="128">
<p
 align="center"><font
 size="1"
 face="Times New Roman"><br>
1,303,000 <sup>(1)</sup></font></p>

</td>
<td
 valign="top" width="129">
<p
 align="center"><font
 size="1"
 face="Times New Roman"><br>
$25.10 <sup>(2)</sup></font></p>

</td>
<td
 valign="top" width="129">
<p
 align="center"><font
 size="1"
 face="Times New Roman"><br>
$32,705,300</font></p>

</td>
<td
 valign="top" width="129">
<p
 align="center"><font
 size="1"
 face="Times New Roman"><br>
$3,008.89</font></p>
</td>
</tr>
</table>

  </center>
</div>

<p><font
 size="1"
 face="Times New Roman">(1)&nbsp; Pursuant to Rule 416, this Registration Statement shall be deemed to cover any additional securities to
be offered or issued in the event of a stock dividend, stock split, or similar
transaction.</font></p>

<p><font
 size="1"
 face="Times New Roman">(2)&nbsp; Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and
(h) of the Securities Act of 1933.&nbsp; The proposed maximum aggregate offering price and amount of registration fee are based on
$25.10 the average of the high and low price on the Nasdaq on September 18, 2002.</font></p>


<hr size="3" color="#000080">
<div STYLE="page-break-before: always">
  &nbsp;
</div>

<p align="center"><b><font
 size="2"
 face="Times New Roman">PART II.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

<p><b><font
 size="2"
 face="Times New Roman">ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
INCORPORATION OF DOCUMENTS BY REFERENCE.</font></b></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following documents are incorporated by reference into this registration statement (the &ldquo;Registration Statement&rdquo;)
and are deemed to be a part hereof from the date of the filing of such documents with the Securities and Exchange
Commission:</font></p>

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 border="0"
 cellspacing="0"
 cellpadding="0" width="729">
<tr>
<td
 valign="top" width="94">
<font size="2" face="Times New Roman">&nbsp;</font>
</td>
<td
 valign="top" width="42">
<p><font
 size="2"
 face="Times New Roman">(1)</font></p>
</td>
<td
 valign="top" width="614">
<p><font face="Times New Roman"><font
 size="2">The Registrant&rsquo;s Form 10-K for the year ended December 31, 2001</font> <font
 size="2">(File Number 000-21656).</font></font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="94"><font face="Times New Roman">&nbsp;</font></td>
<td
 valign="top" width="42"></td>
<td
 valign="top" width="614"></td>
</tr>

<tr>
<td
 valign="top" width="94">
</td>
<td
 valign="top" width="42">
<p><font
 size="2"
 face="Times New Roman">(2)</font></p>
</td>
<td
 valign="top" width="614">
<p><font
 size="2"
 face="Times New Roman">All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
1934, as amended (the &ldquo;Exchange Act&rdquo;), since December 31, 2001.</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="94">&nbsp;</td>
<td
 valign="top" width="42"></td>
<td
 valign="top" width="614"></td>
</tr>

<tr>
<td
 valign="top" width="94">
</td>
<td
 valign="top" width="42">
<p><font
 size="2"
 face="Times New Roman">(3)</font></p>
</td>
<td
 valign="top" width="614">
<p><font
 size="2"
 face="Times New Roman">The description of the Common Stock contained in the Registrant's registration statement filed under Section 12 of
the Exchange Act, including all amendments or reports filed for the purpose of updating such description.</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="94">&nbsp;</td>
<td
 valign="top" width="42"></td>
<td
 valign="top" width="614"></td>
</tr>

<tr>
<td
 valign="top" width="94">
</td>
<td
 valign="top" width="42">
<p><font
 size="2"
 face="Times New Roman">(4)</font></p>
</td>
<td
 valign="top" width="614">
<p><font
 size="2"
 face="Times New Roman">All other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
Exchange Act prior to the filing of a post-effective amendment which indicates that all securities offered pursuant to this
Registration Statement have been sold or which deregisters all securities that remain unsold.</font></p>
</td>
</tr>
</table>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently
filed document which also is or deemed to be incorporated by reference herein modifies or supersedes such statement.&nbsp; Any such
statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.</font></p>

<p><b><font
 size="2"
 face="Times New Roman">ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
DESCRIPTION OF SECURITIES.</font></b></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not Applicable.</font></p>

<p><b><font
 size="2"
 face="Times New Roman">ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
INTERESTS OF NAMED EXPERTS AND COUNSEL.</font></b></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Richard Cheatham, a partner at Kilpatrick Stockton LLP, owns 8,244 shares of the
Registrant&rsquo;s common stock.</font></p>

<p><b><font
 size="2"
 face="Times New Roman">ITEM 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
INDEMNIFICATION OF DIRECTORS AND OFFICERS.</font></b></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant&rsquo;s Restated Articles of Incorporation provide that no director shall be personally liable to the corporation or
its shareholders for monetary damages for breach of a duty of care or other duty as a director to the extent permissible under the
Georgia Business Corporation Code or any successor laws.</font></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In addition, consistent with the Georgia Business Corporation Code, the Registrant&rsquo;s Bylaws provide for indemnification of
any current or former director, officer, employee or agent against expenses (including attorneys&rsquo; fees), judgments, fines,
and amounts paid in settlement reasonably incurred by the party for any threatened, pending, or completed action, suit, or
proceeding, whether civil, criminal, administrative, or investigative (other than an action by or in the right of the Registrant)
if such party acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the
Registrant, and with respect to any criminal action or proceeding, he had no reasonable cause to believe his conduct was
unlawful.&nbsp; The Bylaws further state that indemnification will be granted in an action by or in the right of the Registrant
only if the appropriate Georgia court or such other court in which such action was brought determines that, despite the
adjudication of liability, in view of all the circumstances of the case, such person is fairly and reasonably entitled to
indemnity.&nbsp; Determination of a grant of indemnification, unless ordered by a court, shall be made:&nbsp; (1) by the majority
vote of a quorum of the Board of Directors of the Registrant, (2) if such quorum is not obtainable or in the event that such quorum
directs, </font><font
 size="2"
 face="Times New Roman">the written opinion of independent legal counsel, or (3) by the stockholders.&nbsp; Georgia law provides that the
liability for a director may not be eliminated or limited (a) for any appropriation, in violation of his duties, of any business
opportunity of the</font></p>

<p align="center"><font size="2" face="Times New Roman">2</font></p>
<hr size="3" color="#000080">
<div STYLE="page-break-before: always">
  &nbsp;
</div>

<p><font
 size="2"
 face="Times New Roman">&nbsp;Registrant, (b) for acts or omissions which involve intentional misconduct or a knowing violation of law, (c)
for unlawful corporate distributions, or (d) for any transaction from which the director received and improper personal
benefit.</font></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Registrant&rsquo;s directors and officers are insured against losses arising from any claim against them as such for wrongful acts
or omissions, subject to certain limitations.</font></p>

<p><b><font
 size="2"
 face="Times New Roman">ITEM 7.&nbsp; EXEMPTION FROM REGISTRATION CLAIMED.</font></b></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not Applicable.</font></p>

<p><b><font
 size="2"
 face="Times New Roman">ITEM 8.&nbsp; EXHIBITS.</font></b></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The exhibits included as part of this Registration Statement are as follows:</font></p>

<table
 border="0"
 cellspacing="0"
 cellpadding="0" width="671">
<tr>
<td
 valign="top" width="166">
<p><u><font
 size="2"
 face="Times New Roman">Exhibit Number</font></u></p>
</td>
<td
 valign="top" width="501">
<p><u><font
 size="2"
 face="Times New Roman">Description</font></u></p>
</td>
</tr>

<tr>
<td
 valign="top" width="166"></td>
<td
 valign="top" width="501">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="166">
<p><font
 size="2"
 face="Times New Roman">4.1</font></p>
</td>
<td
 valign="top" width="501">
<p><font
 size="2"
 face="Times New Roman">Restated Articles of Incorporation, as amended, incorporated herein by reference to Exhibit 3.1 of
Registrant&rsquo;s Quarterly Report on Form 10Q for the period ended June 30, 2001 (filed on August 14, 2001) (File No.
000-21656)</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="166"></td>
<td
 valign="top" width="501">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="166">
<p><font
 size="2"
 face="Times New Roman">4.2</font></p>
</td>
<td
 valign="top" width="501">
<p><font
 size="2"
 face="Times New Roman">Amended and Restated Bylaws, incorporated herein by reference to Exhibit 3.1 of Registrant&rsquo;s Annual Report
on Form 10-K for the year ended December 31, 1997 (filed on March 27, 1998) (File No. 000-21656)</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="166"></td>
<td
 valign="top" width="501">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="166">
<p><font
 size="2"
 face="Times New Roman">4.3</font></p>
</td>
<td
 valign="top" width="501">
<p><font
 size="2"
 face="Times New Roman">United Community Banks, Inc. 2000 Key Employees Stock
Option Plan (the &quot;Plan&quot;)</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="166"></td>
<td
 valign="top" width="501">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="166"><font size="2" face="Times New Roman">5</font></td>
<td
 valign="top" width="501"><font size="2" face="Times New Roman">Opinion of Kilpatrick Stockton LLP</font></td>
</tr>

<tr>
<td
 valign="top" width="166">&nbsp;</td>
<td
 valign="top" width="501"></td>
</tr>

<tr>
<td
 valign="top" width="166">
<p><font
 size="2"
 face="Times New Roman">23.1</font></p>
</td>
<td
 valign="top" width="501">
<p><font
 size="2"
 face="Times New Roman">Consent of Porter Keadle Moore, LLP</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="166">
<font size="2" face="Times New Roman">&nbsp;</font>
</td>
<td
 valign="top" width="501">
</td>
</tr>

<tr>
<td
 valign="top" width="166"><font size="2" face="Times New Roman">23.2</font></td>
<td
 valign="top" width="501"><font size="2" face="Times New Roman">Consent of
  Kilpatrick Stockton LLP (included on Exhibit 5)</font></td>
</tr>

<tr>
<td
 valign="top" width="166">&nbsp;</td>
<td
 valign="top" width="501"></td>
</tr>

<tr>
<td
 valign="top" width="166">
<p><font
 size="2"
 face="Times New Roman">24</font></p>
</td>
<td
 valign="top" width="501">
<p><font face="Times New Roman"><font
 size="2">Power of Attorney (included on the Signature Page of this Registration Statement)</font></font></p>
</td>
</tr>
</table>

<p><b><font
 size="2"
 face="Times New Roman">ITEM 9. UNDERTAKINGS</font></b></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant hereby undertakes:</font></p>

<table border="0" width="671" cellspacing="0" cellpadding="6">
  <tr>
    <td width="88">

<p></p>

    </td>
    <td width="48" valign="top">

<p><font
 size="2"
 face="Times New Roman">&nbsp;(1)</font></p>

    </td>
    <td width="513">

<p><font size="2" face="Times New Roman"> To file, during any period in which offers or sales are being
made, a post-effective amendment to this Registration Statement to include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or any material change to such information in this
Registration Statement.</font></p>

    </td>
  </tr>
  <tr>
    <td width="88"></td>
    <td width="48" valign="top"><font
 size="2"
 face="Times New Roman">
(2)&nbsp;</font></td>
    <td width="513" valign="top"><font
 size="2"
 face="Times New Roman"> That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.</font></td>
  </tr>
  <tr>
    <td width="88"></td>
    <td width="48" valign="top"><font
 size="2"
 face="Times New Roman">
(3)&nbsp;&nbsp;</font></td>
    <td width="513" valign="top"><font
 size="2"
 face="Times New Roman"> To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination of the offering.</font></td>
  </tr>
</table>

<p align="center"><font size="2" face="Times New Roman">3</font></p>
<hr size="3" color="#000080">
<div STYLE="page-break-before: always">
  &nbsp;
</div>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
of the Registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each
filing of the employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</font></p>

<p><font
 size="2"
 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion
of the SEC, such indemnification is against public policy as expressed in the Securities Act and is, therefore,
unenforceable.&nbsp; In the event that a claim for indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of
any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit
to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the
Securities Act and will be governed by the final adjudication of such issue.</font></p>


<font
 size="2"
 face="Times New Roman"><br
 clear="all" />
</font>


<p align="center"><font size="2" face="Times New Roman">4</font></p>
<hr size="3" color="#000080">
<div STYLE="page-break-before: always">
  &nbsp;
</div>


<p
 align="center"><b><font
 size="2"
 face="Times New Roman">SIGNATURES OF REGISTRANT</font></b></p>

<p><font face="Times New Roman"><font
 size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font> <font
 size="2">Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe
that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in the City of Blairsville, State of Georgia, on
September 19,
2002.</font></font></p>

<table border="0" width="532">
  <tr>
    <td width="283"></td>
    <td width="233">

<p><b><font
 size="2"
 face="Times New Roman">UNITED COMMUNITY BANKS, INC.</font></b></p>

<p><b><font size="2" face="Times New Roman">&nbsp;</font></b></p>

<p><font
 size="2"
 face="Times New Roman">By:&nbsp; <b><i>/s/ Jimmy C. Tallent&nbsp;</i></b>

      <hr size="1" color="#000066" width="95%" align="right">
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font
 size="2"
 face="Times New Roman">Jimmy C. Tallent<br>
      &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;President and Chief Executive Officer</font></font>

    </td>
  </tr>
</table>

<p
 align="center"><b><font
 size="2"
 face="Times New Roman">POWER OF ATTORNEY</font></b></p>

<p><font face="Times New Roman"><font
 size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font> <font
 size="2">Each person whose signature appears below hereby constitutes and appoints Jimmy C. Tallent and Robert L. Head, Jr., and
either of them, his or her true and lawful attorney-in-fact with full power of substitution, for him or her in any and all
capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8 and to
cause the same to be filed, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange
Commission, hereby granting to said attorneys-in-fact and agents full power and authority to do so and perform each and every act
and thing whatsoever requisite or desirable to be done in and about the premises, as fully to all intents and purposes as the
undersigned might or could do in person, hereby ratifying and confirming all acts and things that said attorneys-in-fact, or their
substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</font></font></p>

<p><b><font
 size="2"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></font></b> <font face="Times New Roman"> <font
 size="2">Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons
in the capacities indicated on September 19, 2002.</font></font></p>

<table
 border="0"
 cellspacing="0"
 cellpadding="7" width="671">
<tr
 height="30">
<td
 height="30"
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Jimmy C. Tallent&nbsp;</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font
 size="2"
 face="Times New Roman">Jimmy C. Tallent</font>

</td>
<td
 height="30"
 valign="bottom" width="363">
<p>&nbsp;<font
 size="2"
 face="Times New Roman">President, Chief Executive Officer, and Director<br>
(Principal Executive Officer)</font></p>

</td>
</tr>

<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Rex S. Schuette&nbsp;</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font size="2" face="Times New Roman">Rex S. Schuette</font>
</td>
<td
 valign="bottom" width="363">

<p><font
 size="2"
 face="Times New Roman">Executive Vice President and Chief Financial Officer (Principal Financial and Accounting
Officer)</font></p>
</td>
</tr>

<tr
 height="29">
<td
 height="29"
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Robert L. Head, Jr.</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font size="2" face="Times New Roman">Robert L. Head, Jr.</font>
</td>
<td
 height="29"
 valign="bottom" width="363">
<p><font
 size="2"
 face="Times New Roman">Chairman of the Board</font></p>

</td>
</tr>

<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ W. C. Nelson, Jr.</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font
 size="2"
 face="Times New Roman">W. C. Nelson, Jr.</font>
</td>
<td
 valign="bottom" width="363">

<p><font size="2" face="Times New Roman">Vice Chairman of the Board</font></p>
</td>
</tr>
<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman">&nbsp; <b><i>&nbsp;<br>
&nbsp;&nbsp;/s/ Robert H. Blaylock</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font
 size="2"
 face="Times New Roman">Robert H. Blaylock</font>
</td>
<td
 valign="bottom" width="363">

<font size="2" face="Times New Roman">

Director</font>
</td>
</tr>
</table>

<p align="center"><font size="2" face="Times New Roman">5</font></p>
<hr size="3" color="#000080">
<div STYLE="page-break-before: always">
  &nbsp;
</div>

<table
 border="0"
 cellspacing="0"
 cellpadding="7" width="671">

<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Harold Brewer&nbsp;</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font size="2" face="Times New Roman">Harold Brewer</font>
</td>
<td
 valign="bottom" width="363">
<p><font size="2" face="Times New Roman">Executive Vice President, Chief
Operating Officer and Director</font></p>

</td>
</tr>
<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Guy W. Freeman</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font size="2" face="Times New Roman">Guy W. Freeman</font>
</td>
<td
 valign="bottom" width="363">

<p><font size="2" face="Times New Roman">Executive Vice President and Director</font></p>
</td>
</tr>

<tr>
<td
 height="33"
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Thomas C. Gilliland</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font size="2" face="Times New Roman">Thomas C. Gilliland</font>
</td>
<td
 height="33"
 valign="bottom" width="363">
<p>&nbsp;<font
 size="2"
 face="Times New Roman">Executive Vice President, Secretary and Director</font></p>

</td>
</tr>

<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Charles Hill&nbsp;</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font size="2" face="Times New Roman">Charles Hill</font>
</td>
<td
 valign="bottom" width="363">

<p><font
 size="2"
 face="Times New Roman">Director</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Hoyt O. Holloway</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font
 size="2"
 face="Times New Roman">Hoyt O. Holloway</font>
</td>
<td
 valign="bottom" width="363">

<p><font
 size="2"
 face="Times New Roman">Director</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Clarence William Mason, Sr.</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font
 size="2"
 face="Times New Roman">Clarence William Mason, Sr.</font>
</td>
<td
 valign="bottom" width="363">

<p><font
 size="2"
 face="Times New Roman">Director</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman"><br>
&nbsp; <b><i>&nbsp;/s/ Charles E. Parks</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font
 size="2"
 face="Times New Roman">Charles E. Parks</font>
</td>
<td
 valign="bottom" width="363">

<p><font
 size="2"
 face="Times New Roman">Director</font></p>
</td>
</tr>
<tr>
<td
 valign="top" width="304">
<p><font size="2" face="Times New Roman">&nbsp; <b><i>&nbsp;<br>
/s/ Tim Wallis</i></b></font>

<hr size="1" color="#000000" width="95%" align="left">
<font
 size="2"
 face="Times New Roman">Tim&nbsp; Wallis</font>
</td>
<td
 valign="bottom" width="363">

<p><font
 size="2"
 face="Times New Roman">Director</font></p>
</td>
</tr>
</table>

<p
 align="center">&nbsp;</p>

<p align="center"><font size="2" face="Times New Roman">6</font></p>
<hr size="3" color="#000080">
<div STYLE="page-break-before: always">
  &nbsp;
</div>


<p
 align="center"><b><font
 size="2"
 face="Times New Roman">EXHIBIT INDEX<br>
TO<br>
REGISTRATION STATEMENT ON FORM S-8</font></b></p>

<p>&nbsp;</p>

<table
 border="0"
 cellspacing="0"
 cellpadding="0" width="671">
<tr>
<td
 valign="top" width="223">
<p><b><u><font
 size="2"
 face="Times New Roman">Exhibit Number</font></u></b></p>
</td>
<td
 valign="top" width="444">
<p><b><u><font
 size="2"
 face="Times New Roman">Description</font></u></b></p>
</td>
</tr>

<tr>
<td
 valign="top" width="223">&nbsp;</td>
<td
 valign="top" width="444">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="223">
<p><font
 size="2"
 face="Times New Roman">4.1</font></p>
</td>
<td
 valign="top" width="444">
<p><font
 size="2"
 face="Times New Roman">Restated Articles of Incorporation, as amended, incorporated herein by reference to Exhibit 3.1 of
Registrant&rsquo;s Quarterly Report on Form 10Q for the period ended June 30, 2001 (filed on August 14, 2001) (File No.
000-21656)</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="223">&nbsp;</td>
<td
 valign="top" width="444">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="223">
<p><font
 size="2"
 face="Times New Roman">4.2</font></p>
</td>
<td
 valign="top" width="444">
<p><font
 size="2"
 face="Times New Roman">Amended and Restated Bylaws, incorporated herein by reference to Exhibit 3.1 of Registrant&rsquo;s Annual Report
on Form 10-K for the year ended December 31, 1997 (filed on March 27, 1998) (File No. 000-21656)</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="223">&nbsp;</td>
<td
 valign="top" width="444">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="223">
<p><font
 size="2"
 face="Times New Roman">4.3</font></p>
</td>
<td
 valign="top" width="444">
<p><font
 size="2"
 face="Times New Roman">United Community Banks, Inc. 2000 Key Employee Stock
Option Plan (the &quot;Plan&quot;)</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="223">&nbsp;</td>
<td
 valign="top" width="444">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="223">
<p><font size="2" face="Times New Roman">5</font></p>
</td>
<td
 valign="top" width="444">
<p><font
 size="2"
 face="Times New Roman">Opinion of Kilpatrick Stockton LLP</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="223"></td>
<td
 valign="top" width="444">&nbsp;</td>
</tr>

<tr>
<td
 valign="top" width="223">
<p><font
 size="2"
 face="Times New Roman">23.1</font></p>
</td>
<td
 valign="top" width="444">
<p><font
 size="2"
 face="Times New Roman">Consent of Porter Keadle Moore, LLP</font></p>
</td>
</tr>

<tr>
<td
 valign="top" width="223">
<font size="2" face="Times New Roman">&nbsp;</font>
</td>
<td
 valign="top" width="444">
</td>
</tr>

<tr>
<td
 valign="top" width="223"><font size="2" face="Times New Roman">23.2</font></td>
<td
 valign="top" width="444"><font size="2" face="Times New Roman">Consent of
  Kilpatrick Stockton LLP (included in Exhibit 5)</font></td>
</tr>

<tr>
<td
 valign="top" width="223">&nbsp;</td>
<td
 valign="top" width="444"></td>
</tr>

<tr>
<td
 valign="top" width="223">
<p><font
 size="2"
 face="Times New Roman">24</font></p>
</td>
<td
 valign="top" width="444">
<p><font face="Times New Roman"><font
 size="2">Power of Attorney (included on the Signature Page of this Registration Statement)</font></font></p>
</td>
</tr>
</table>

<p>&nbsp;</p>

<p align="center">

<font
 size="2"
 face="Times New Roman"><br
 clear="all" />
7</font>

<p>&nbsp;</p>

</body>
</html>
[{"type": "S-8", "sequence": "1", "filename": "usbs-8.htm", "secsgml_size_bytes": 34702}]
{"company-data": {"conformed-name": "UNITED COMMUNITY BANKS INC", "cik": "0000857855", "assigned-sic": "6022", "irs-number": "581807304", "state-of-incorporation": "GA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-99849", "film-number": "02768005"}, "business-address": {"street1": "P O BOX 398, 59 HIGHWAY 515", "city": "BLAIRSVILLE", "state": "GA", "zip": "30512", "phone": "5818073041"}, "mail-address": {"street1": "P O BOX 398", "street2": "HIGHWAY 515", "city": "BLAIRSVILLE", "state": "GA", "zip": "30512"}, "former-company": {"former-conformed-name": "UNION BANCSHARES INC /GA/", "date-changed": "19600201"}}
Prepared by Kilpatrick Stockton EDGAR Services
As filed with the Securities and Exchange Commission on
September 19, 2002.
File No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
UNITED COMMUNITY BANKS, INC.
(Exact Name of Issuer as Specified in its Charter)
Georgia
(State or Other Jurisdiction of
Incorporation or Organization)
58-1807304
(I.R.S. Employer
Identification Number)
P.O. Box 398
63 Highway 515
Blairsville, Georgia 30512
(Address of Issuer's Principal Executive Offices)
2000 Key Employee Stock Option  Plan
(Full Title of the Plan)
Mr. Jimmy C. Tallent
President and Chief Executive Officer
P.O. Box 398
63 Highway 515
Blairsville, Georgia 30512
(706)745-2265
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)
Copies to:
Richard R. Cheatham, Esq.
Kilpatrick Stockton LLP
1100 Peachtree Street, N.E., Suite 2800
Atlanta, Georgia 30309-4530
(404) 815-6500
(404) 815-6555 (fax)
Calculation of Registration Fee
Title of Securities
to be Registered
Amount to
be
Registered
Proposed Maximum
Offering Price
Per Share
Proposed Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock
1,303,000
(1)
$25.10
(2)
$32,705,300
$3,008.89
(1)  Pursuant to Rule 416, this Registration Statement shall be deemed to cover any additional securities to
be offered or issued in the event of a stock dividend, stock split, or similar
transaction.
(2)  Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and
(h) of the Securities Act of 1933.  The proposed maximum aggregate offering price and amount of registration fee are based on
$25.10 the average of the high and low price on the Nasdaq on September 18, 2002.
PART II.                INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.                 
INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents are incorporated by reference into this registration statement (the "Registration Statement")
and are deemed to be a part hereof from the date of the filing of such documents with the Securities and Exchange
Commission:
(1)
The Registrant's Form 10-K for the year ended December 31, 2001
(File Number 000-21656).
(2)
All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
1934, as amended (the "Exchange Act"), since December 31, 2001.
(3)
The description of the Common Stock contained in the Registrant's registration statement filed under Section 12 of
the Exchange Act, including all amendments or reports filed for the purpose of updating such description.
(4)
All other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
Exchange Act prior to the filing of a post-effective amendment which indicates that all securities offered pursuant to this
Registration Statement have been sold or which deregisters all securities that remain unsold.
Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently
filed document which also is or deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such
statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.
ITEM 4.                 
DESCRIPTION OF SECURITIES.
Not Applicable.
ITEM 5.                 
INTERESTS OF NAMED EXPERTS AND COUNSEL.
Richard Cheatham, a partner at Kilpatrick Stockton LLP, owns 8,244 shares of the
Registrant's common stock.
ITEM 6.                 
INDEMNIFICATION OF DIRECTORS AND OFFICERS.
The Registrant's Restated Articles of Incorporation provide that no director shall be personally liable to the corporation or
its shareholders for monetary damages for breach of a duty of care or other duty as a director to the extent permissible under the
Georgia Business Corporation Code or any successor laws.
In addition, consistent with the Georgia Business Corporation Code, the Registrant's Bylaws provide for indemnification of
any current or former director, officer, employee or agent against expenses (including attorneys' fees), judgments, fines,
and amounts paid in settlement reasonably incurred by the party for any threatened, pending, or completed action, suit, or
proceeding, whether civil, criminal, administrative, or investigative (other than an action by or in the right of the Registrant)
if such party acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the
Registrant, and with respect to any criminal action or proceeding, he had no reasonable cause to believe his conduct was
unlawful.  The Bylaws further state that indemnification will be granted in an action by or in the right of the Registrant
only if the appropriate Georgia court or such other court in which such action was brought determines that, despite the
adjudication of liability, in view of all the circumstances of the case, such person is fairly and reasonably entitled to
indemnity.  Determination of a grant of indemnification, unless ordered by a court, shall be made:  (1) by the majority
vote of a quorum of the Board of Directors of the Registrant, (2) if such quorum is not obtainable or in the event that such quorum
directs,
the written opinion of independent legal counsel, or (3) by the stockholders.  Georgia law provides that the
liability for a director may not be eliminated or limited (a) for any appropriation, in violation of his duties, of any business
opportunity of the
2
Registrant, (b) for acts or omissions which involve intentional misconduct or a knowing violation of law, (c)
for unlawful corporate distributions, or (d) for any transaction from which the director received and improper personal
benefit.
Registrant's directors and officers are insured against losses arising from any claim against them as such for wrongful acts
or omissions, subject to certain limitations.
ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.
Not Applicable.
ITEM 8.  EXHIBITS.
The exhibits included as part of this Registration Statement are as follows:
Exhibit Number
Description
4.1
Restated Articles of Incorporation, as amended, incorporated herein by reference to Exhibit 3.1 of
Registrant's Quarterly Report on Form 10Q for the period ended June 30, 2001 (filed on August 14, 2001) (File No.
000-21656)
4.2
Amended and Restated Bylaws, incorporated herein by reference to Exhibit 3.1 of Registrant's Annual Report
on Form 10-K for the year ended December 31, 1997 (filed on March 27, 1998) (File No. 000-21656)
4.3
United Community Banks, Inc. 2000 Key Employees Stock
Option Plan (the "Plan")
5
Opinion of Kilpatrick Stockton LLP
23.1
Consent of Porter Keadle Moore, LLP
23.2
Consent of
  Kilpatrick Stockton LLP (included on Exhibit 5)
24
Power of Attorney (included on the Signature Page of this Registration Statement)
ITEM 9. UNDERTAKINGS
The Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being
made, a post-effective amendment to this Registration Statement to include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or any material change to such information in this
Registration Statement.
(2)
That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
(3)
To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination of the offering.
3
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each
filing of the employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion
of the SEC, such indemnification is against public policy as expressed in the Securities Act and is, therefore,
unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of
any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit
to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the
Securities Act and will be governed by the final adjudication of such issue.
4
SIGNATURES OF REGISTRANT
Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe
that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in the City of Blairsville, State of Georgia, on
September 19,
2002.
UNITED COMMUNITY BANKS, INC.
By:
/s/ Jimmy C. Tallent
Jimmy C. Tallent
President and Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below hereby constitutes and appoints Jimmy C. Tallent and Robert L. Head, Jr., and
either of them, his or her true and lawful attorney-in-fact with full power of substitution, for him or her in any and all
capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8 and to
cause the same to be filed, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange
Commission, hereby granting to said attorneys-in-fact and agents full power and authority to do so and perform each and every act
and thing whatsoever requisite or desirable to be done in and about the premises, as fully to all intents and purposes as the
undersigned might or could do in person, hereby ratifying and confirming all acts and things that said attorneys-in-fact, or their
substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons
in the capacities indicated on September 19, 2002.
/s/ Jimmy C. Tallent
Jimmy C. Tallent
President, Chief Executive Officer, and Director
(Principal Executive Officer)
/s/ Rex S. Schuette
Rex S. Schuette
Executive Vice President and Chief Financial Officer (Principal Financial and Accounting
Officer)
/s/ Robert L. Head, Jr.
Robert L. Head, Jr.
Chairman of the Board
/s/ W. C. Nelson, Jr.
W. C. Nelson, Jr.
Vice Chairman of the Board
/s/ Robert H. Blaylock
Robert H. Blaylock
Director
5
/s/ Harold Brewer
Harold Brewer
Executive Vice President, Chief
Operating Officer and Director
/s/ Guy W. Freeman
Guy W. Freeman
Executive Vice President and Director
/s/ Thomas C. Gilliland
Thomas C. Gilliland
Executive Vice President, Secretary and Director
/s/ Charles Hill
Charles Hill
Director
/s/ Hoyt O. Holloway
Hoyt O. Holloway
Director
/s/ Clarence William Mason, Sr.
Clarence William Mason, Sr.
Director
/s/ Charles E. Parks
Charles E. Parks
Director
/s/ Tim Wallis
Tim  Wallis
Director
6
EXHIBIT INDEX
TO
REGISTRATION STATEMENT ON FORM S-8
Exhibit Number
Description
4.1
Restated Articles of Incorporation, as amended, incorporated herein by reference to Exhibit 3.1 of
Registrant's Quarterly Report on Form 10Q for the period ended June 30, 2001 (filed on August 14, 2001) (File No.
000-21656)
4.2
Amended and Restated Bylaws, incorporated herein by reference to Exhibit 3.1 of Registrant's Annual Report
on Form 10-K for the year ended December 31, 1997 (filed on March 27, 1998) (File No. 000-21656)
4.3
United Community Banks, Inc. 2000 Key Employee Stock
Option Plan (the "Plan")
5
Opinion of Kilpatrick Stockton LLP
23.1
Consent of Porter Keadle Moore, LLP
23.2
Consent of
  Kilpatrick Stockton LLP (included in Exhibit 5)
24
Power of Attorney (included on the Signature Page of this Registration Statement)
7