Exhibit 8.1



MARTIN LIPTON HERBERT M. WACHTELL EDWARD D. HERLIHY DANIEL A. NEFF SCOTT K. CHARLES JODI J. SCHWARTZ ADAM O. EMMERICH RALPH M. LEVENE ROBIN PANOVKA DAVID A. KATZ ILENE KNABLE GOTTS ANDREW J. NUSSBAUM RACHELLE SILVERBERG STEVEN A. COHEN DEBORAH L. PAUL DAVID C. KARP RICHARD K. KIM JOSHUA R. CAMMAKER MARK GORDON JEANNEMARIE O’BRIEN	STEPHEN R. DiPRIMA NICHOLAS G. DEMMO IGOR KIRMAN JONATHAN M. MOSES T. EIKO STANGE WILLIAM SAVITT GREGORY E. OSTLING DAVID B. ANDERS NELSON O. FITTS JOSHUA M. HOLMES IAN BOCZKO MATTHEW M. GUEST DAVID K. LAM BENJAMIN M. ROTH ELAINE P. GOLIN EMIL A. KLEINHAUS KARESSA L. CAIN RONALD C. CHEN BRADLEY R. WILSON GRAHAM W. MELI	51 WEST 52ND STREET NEW YORK, N.Y. 10019-6150 TELEPHONE: (212) 403-1000 FACSIMILE: (212) 403-2000 GEORGE A. KATZ (1965–1989) JAMES H. FOGELSON (1967–1991) LEONARD M. ROSEN (1965–2014) OF COUNSEL DAVID M. ADLERSTEIN ANDREW R. BROWNSTEIN WAYNE M. CARLIN DAMIAN G. DIDDEN SELWYN B. GOLDBERG PETER C. HEIN DAVID E. KAHAN JB KELLY* JOSEPH D. LARSON RICHARD G. MASON PHILIP MINDLIN THEODORE N. MIRVIS ERIC S. ROBINSON STEVEN A. ROSENBLUM JOHN F. SAVARESE MICHAEL J. SEGAL ADAM J. SHAPIRO WON S. SHIN DAVID M. SILK ELLIOTT V. STEIN LEO E. STRINE, JR. STEPHANIE L. TEICHER PAUL VIZCARRONDO, JR. JEFFREY M. WINTNER AMY R. WOLF MARC WOLINSKY COUNSEL LOREN BRASWELL HEATHER D. CASTEEL FRANCO CASTELLI ANDREW J.H. CHEUNG PAMELA EHRENKRANZ ALINE R. FLODR KATHRYN GETTLES-ATWA LEDINA GOCAJ ADAM M. GOGOLAK ANGELA K. HERRING MICHAEL W. HOLT DONGHWA KIM MARK A. KOENIG J. AUSTIN LYONS ALEXANDER S. MACKLER STEPHANIE A. MARSHAK ALICIA C. McCARTHY JOSEPH S. PAYNE NICOLE D. SHARER NEIL M. SNYDER JEFFREY A. WATIKER DAVID P.T. WEBB	GREGORY E. PESSIN CARRIE M. REILLY MARK F. VEBLEN SARAH K. EDDY VICTOR GOLDFELD RANDALL W. JACKSON BRANDON C. PRICE KEVIN S. SCHWARTZ MICHAEL S. BENN TIJANA J. DVORNIC JENNA E. LEVINE RYAN A. McLEOD ANITHA REDDY JOHN L. ROBINSON STEVEN WINTER JACOB A. KLING RAAJ S. NARAYAN MICHAEL J. SCHOBEL ELINA TETELBAUM LAUREN M. KOFKE	RACHEL B. REISBERG CYNTHIA FERNANDEZ LUMERMANN CHRISTINA C. MA BENJAMIN S. ARFA NATHANIEL D. CULLERTON ERIC M. FEINSTEIN ADAM L. GOODMAN STEVEN R. GREEN MENG LU AHSAN M. BARKATULLAH MATTHEW T. CARPENTER MICHAEL H. CASSEL HANNAH CLARK KYLE M. DIAMOND JUSTIN R. ORR EMILY E. SAMRA GEORGE N. TEPE
	ADMITTED IN THE DISTRICT OF COLUMBIA AND NORTH CAROLINA *ADMITTED IN DELAWARE

June 8, 2026

United Community Banks, Inc.

200 East Camperdown Way
Greenville, South Carolina 29601

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-4 (as amended or supplemented through the date hereof, the “Registration Statement”) of United Community Banks, Inc., a Georgia corporation (“UCB”), including the proxy statement/prospectus forming a part thereof, relating to the proposed transaction between UCB and Peach State Bancshares, Inc., a Georgia corporation.

We have participated in the preparation of the discussion set forth in the section entitled “MATERIAL U.S. FEDERAL INCOME TAX CONSEQUENCES OF THE MERGER” in the Registration Statement. In our opinion, such discussion of those consequences, insofar as it summarizes United States federal income tax law, and subject to the qualifications, exceptions, assumptions and limitations described therein, is accurate in all material respects.

We hereby consent to the filing of this opinion with the Securities and Exchange Commission as an exhibit to the Registration Statement, and to the references therein to us. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended.

	Very truly yours,