UTStarcom said Thursday its chief operating officer has resigned and will leave the company in early May.The announcement comes amid an independent investigation into the telecommunications equipment maker’s accounting of a deal in India, and certain other transactions.Mike Sophie, UTStarcom’s COO and executive vice president, resigned to seek other opportunities, the company said in a statement. He has been with the company for seven years. UTStarcom’s chief executive officer, Hong Lun, will assume the responsibilities of the COO until a permanent successor is named. In February, UTStarcom asked independent investigators to examine the accounting of revenue between 2003 and 2005 from a deal in India valued at $22 million. The transaction carried a gross margin of less than $1 million, the company has said. Since then, the investigation has been expanded to include other deals.The company last month received a delisting notice from the Nasdaq stock exchange. Technology Industry