Upper Whitewater Falls is a waterfall in North Carolina on the Whitewater River. As with most of North Carolina's waterfalls, it is in the mountainous area of the state. There is a cluster of falls in the area where the borders of Georgia and the Carolinas come together. Whitewater Falls is part of that group, very close to the South Carolina border. According to the U.S. Forest Service, "With a 411-foot plunge, Upper Whitewater Falls in North Carolina is the highest waterfall east of the Rockies."