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asacha@sidley.com (312) 853 2939	FOUNDED 1866

April 18, 2014

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-3628

Re: Telephone and Data Systems, Inc.

Definitive Proxy Statement on Schedule 14A

File No. 001-14157

Ladies and Gentlemen:

Pursuant to Rule 14a-6(b) under the Securities Exchange Act of 1934, on behalf of Telephone and Data Systems, Inc. (the “Company”), transmitted herewith is a Schedule 14A Information cover sheet and definitive copies of the notice of special meeting, proxy statement and forms of proxy cards to be furnished to the shareholders of the Company in connection with its annual meeting of shareholders to be held on May 22, 2014.

On March 18, 2014, the Company submitted a preliminary proxy statement as a type PREC14A because GAMCO Asset Management Inc. delivered notice to the Company that it intends to nominate two persons to the Board of Directors in opposition to nominees of the Company’s Board of Directors. The Company received comments from the Staff on March 21, 2014. The Company responded to comments and filed an amended preliminary proxy statement as a type PRER14A on March 26, 2014. On April 3, 2014, Ms. Mellissa Campbell Duru of the Staff advised the undersigned by telephone call that the Staff had no further comments on the preliminary proxy statement. The definitive proxy statement filed herewith is filed as a type DEFC14A and is marked to indicate changes made to the amended preliminary proxy statement filed on March 26, 2014. All final dates have been inserted and the information required by Item 5 of Schedule 14A has been updated. The definitive proxy statement is being released to shareholders on April 18, 2013.

If you have any questions or comments, please contact the undersigned by phone at (312) 853-2939 or by fax at (312) 853-7036 with any questions or comments.

	Very truly yours,

	/s/ Alfred N. Sacha

	Alfred N. Sacha

cc: LeRoy T. Carlson, Jr.

Sidley Austin LLP is a limited liability partnership practicing in affiliation with other Sidley Austin partnerships.