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                                                            September 11, 2018

Mauricio Ramos
President and Chief Executive Officer
Millicom International Cellular S.A.
2, Rue du Fort Bourbon
L-1249 Luxembourg
Grand Duchy of Luxembourg

       Re: Millicom International Cellular S.A.
           Draft Registration Statement on Form 20-F
           Submitted August 17, 2018
           CIK No. 0000912958

Dear Mr. Ramos:

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form 20-F

Risk Factors
Kinnevik AB owns a significant amount of MIC S.A.'s shares, giving it
substantial management
influence..., page 26

1.     Disclose here that this concentration of voting power could, at some
point in the future,
       result in the Company becoming a controlled company based upon the
relevant exchange
       listing rule.
 Mauricio Ramos
FirstName LastNameMauricio Ramos
Millicom International Cellular S.A.
Comapany 11, 2018
September NameMillicom International Cellular S.A.
September 11, 2018 Page 2
Page 2
FirstName LastName
The Company is incorporated in Luxembourg, and Luxembourg law differs from U.S.
law and
may afford less protection to holders of our shares, page 27

2.       Include risk factor disclosure as to how the Company's corporate
governance practices
         differ from those of U.S. issuers. For example, disclose whether the
relevant U.S. stock
         exchange listing rules require listed U.S. issuers to have an
independent majority of the
         board of directors and maintain a nominating and corporate governance
committee
         comprised entirely of independent directors. Similarly, address the
material differences
         regarding shareholder rights and directors' fiduciary duties between
Luxembourg and U.S.
         corporate law.
Business Overview
Introduction, page 31

3.       Explain the Company's reasons for divesting its operations in Rwanda
and Senegal in
         2018. For example, disclose whether the divestiture was part of a
broader strategy to
         focus the Company's operations in the Latin American markets, and if
so, why. Refer to
         Item 4(A)(4) of Form 20-F.
Regulation, page 39

4.       Revise your discussion here to include greater detail regarding the
material effects of the
         applicable government regulations on your business. In this respect,
we note by way of
         example only, your disclosure on page 43 addressing certain regulatory
caps to wholesale
         rates on mobile services and the extension to the expiration of mobile
data allowances that
         have affected your operations in the past.
Organizational Structure, page 41

5.       With respect to your listing of the Company's significant
subsidiaries, we note that
         you have structured your operations in Guatemala, Honduras, and Ghana
as joint
         ventures. Briefly disclose the purpose of structuring and conducting
your operations in
         these three countries as joint ventures. Similarly, clarify the
proportion of voting power
         you hold for each joint venture.
Results of Operations, page 47

6.       Revise your disclosure to address how your Latin America service
revenue growth has
         been significantly driven by your operations in Colombia. Include a
narrative discussion
         of management's view of what the improvements in Colombia are
attributable to.
Trend Information, page 64

7.       We note your cross-reference to Item 5 for a discussion of trend
information. Please
         revise to clearly disclose, here or in Item 5, any known trends or
uncertainties that are
         reasonably likely to have a material effect on your operating results
or financial
 Mauricio Ramos
Millicom International Cellular S.A.
September 11, 2018
Page 3
         condition. We note your discussion on page 35 regarding trends in your
Latin America
         segment.
Offer and Listing Details, page 81

8.       Clarify in an explanatory note that the graph on page 81 shows the
stock price history of
         your common shares in the principal trading market, which appears to
be the Nasdaq
         Stockholm. If true, confirm that the listing price of your shares will
be determined by the
         current price of your shares listed on the Nasdaq Stockholm.
Unaudited Interim Condensed Consolidated Financial Statements as of and for the
six-month
periods ended June 30, 2018 and 2017, page F-1

9.       We note in the risk factor on page 25 that there are limitations on
the ability of your
         operating subsidiaries and joint ventures to provide funds to MIC S.A.
Please explain to
         us whether the disclosures called for in 4-08(e)(3) of Regulation S-X
and condensed
         financial information of the registrant called for in 5-04(c) and
12-04 of Regulation S-
         X are applicable.
2. Summary of Consolidation and Accounting Policies, page F-8

10.      We note your principal-agent disclosure on page F-10. Please describe
for us the specific
         types of arrangements where you may act as an agent rather than a
principal. Reference
         paragraph 119(c) of IFRS 15.
        You may contact Joseph Kempf, Senior Staff Accountant, at (202)
551-3352 or Robert S.
Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Joshua
Shainess,
Attorney-Adviser, at (202) 551-7951 or Celeste M. Murphy, Legal Branch Chief,
at (202) 551-
3257 with any other questions.



FirstName LastNameMauricio Ramos                               Sincerely,
Comapany NameMillicom International Cellular S.A.
                                                               Division of
Corporation Finance
September 11, 2018 Page 3                                      Office of
Telecommunications
FirstName LastName
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