CORRESP 159 filename159.htm

Transmittal Letter

TELEPHONE AND DATA SYSTEMS, INC.

30 NORTH LASALLE STREET, SUITE 4000

CHICAGO, ILLINOIS 60602

(312) 630-1900

February 24, 2016

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE:Telephone and Data Systems, Inc.

File No. 001-14157

2015 Annual Report on Form 10-K

Dear Sir or Madam:

Transmitted herewith for filing under the Securities and Exchange Act of 1934, as amended, is the 2015 Annual Report on Form 10-K, with exhibits, for Telephone and Dat a Systems, Inc. (the “Company”).

The Company’s financial statements do not reflect changes from the previous year’s accounting principles or practices, except as discussed in Note 1 of the Consolidated Financial S tatements.

If you have any questions or comments, please telephone the undersigned (collect) at (608) 664-0869.

|  | Very truly yours,
|  | /s/ Shauna Gnorski
|  | Shauna Gnorski
|  | Telephone and Data Systems, Inc.
|  | Director - Accounting and Reporting