-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 M1Qyo4lkJHbcV5vJdcb+c+4KvwGs1DtbZKy2qsJIGiyq/B3xErEMDdchbEgNwPi+
 Sa2sI+fTagLeyrw/DxDypg==

<SEC-DOCUMENT>0000821130-09-000015.txt : 20091102
<SEC-HEADER>0000821130-09-000015.hdr.sgml : 20091102
<ACCEPTANCE-DATETIME>20090804092817
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821130-09-000015
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090804

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED STATES CELLULAR CORP
		CENTRAL INDEX KEY:			0000821130
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO TELEPHONE COMMUNICATIONS [4812]
		IRS NUMBER:				621147325
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8410 W BRYN MAWR AVE
		STREET 2:		STE 700
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60631
		BUSINESS PHONE:		7733998900

	MAIL ADDRESS:	
		STREET 1:		8410 W BRYN MAWR AVE
		STREET 2:		STE 700
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60631
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE>usmletter.htm - Generated by SEC Publisher for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">

<A name="page_1"></A>
<P align=center><B><FONT face="Times New Roman" size=2>United States Cellular Corporation <BR>
8410 W. Bryn Mawr Ave., Suite 700 <BR>
Chicago, IL 60631 <BR>
773-399-8900 <BR>
Fax: 773-399-8936</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>VIA EDGAR</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>August 4, 2009</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Mr. Larry Spirgel <BR>
Assistant Director<BR>
</FONT><FONT face="Times New Roman" size=2>Securities and Exchange Commission <BR>
100 F Street, N.E.<BR>
</FONT><FONT face="Times New Roman" size=2>Mail Stop 3720 <BR>
Washington, D.C. 20549</FONT></P>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD width="10%"><FONT size=2>&nbsp;</FONT></TD>
     <TD width="90%"><FONT size=2>&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
     <TD vAlign=top align=left rowSpan=4><FONT face="Times New Roman" size=2>Re:</FONT></TD>
     <TD vAlign=top align=left rowSpan=4><FONT face="Times New Roman" size=2>United States Cellular Corporation</FONT><BR>
<FONT face="Times New Roman" size=2>Form 10-K for the Fiscal Year ended December 31, 2008</FONT><BR>
<FONT face="Times New Roman" size=2>Filed February 26, 2009</FONT><BR>
<FONT face="Times New Roman" size=2>File No. 1-09712</FONT><FONT size=2>&nbsp;</FONT></TD></TR>
<TR vAlign=bottom></TR>
<TR vAlign=bottom></TR>
<TR vAlign=bottom></TR></TABLE><BR>
<P align=left><FONT face="Times New Roman" size=2>Dear Mr. Spirgel:</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Reference is made to your letter dated May 27, 2009 to Steven T. Campbell, Executive Vice President-Finance and Chief Financial Officer, of United States Cellular Corporation (&#147;U.S. Cellular&#148; or &#147;Company&#148;), regarding the Securities and Exchange Commission (&#147;SEC&#148; or &#147;Commission&#148;) Staff&#146;s comments on the above-referenced filing. U.S. Cellular provided responses to such comments in a letter dated June 23, 2009. Subsequently, at the request of Joe Cascarano, Staff Accountant, representatives of U.S. Cellular, its parent, Telephone and Data Systems, Inc., their valuation consultant, and their independent public accounting firm held a call with representatives of the Staff on July 23, 2009 relating to U.S. Cellular&#146;s responses to Comments 4 and 5. On that call, the Staff requested additional information with respect to such comments within 10 business days, or by August 6, 2009. This letter is to advise you that we 
are currently preparing responses to such request for additional information and will seek to respond fully no later than August 13, 2009. The Company is requesting additional time to respond for the following reasons. The Company needs additional time to fully consider the requests and to prepare and provide appropriate responses to the Staff&#146;s requests, clear these internally with all appropriate personnel, review them with the Company&#146;s independent registered public accounting firm and the Company&#146;s valuation consultant and communicate with the audit committee. Accordingly, the Company is requesting additional time to respond to the Staff&#146;s request for additional information. In the interim, if you have any questions or comments, please contact the undersigned at (773) 399-4850.</FONT></P>
<DIV align=right>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD width="15%"><FONT size=2>&nbsp;</FONT></TD>
     <TD width="85%"><FONT size=2>&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=2><FONT face="Times New Roman" size=2>Yours truly,</FONT><FONT size=2>&nbsp;</FONT></TD></TR>
<TR>
     <TD colSpan=2><FONT size=2>&nbsp;</FONT></TD></TR>
<TR>
     <TD colSpan=2><FONT size=2>&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=2><FONT face="Times New Roman" size=2>United States Cellular Corporation</FONT><FONT size=2>&nbsp;</FONT></TD></TR>
<TR>
     <TD colSpan=2><FONT size=2>&nbsp;</FONT></TD></TR>
<TR>
     <TD colSpan=2><FONT size=2>&nbsp;</FONT></TD></TR>
<TR vAlign=bottom>
     <TD align=left><FONT face="Times New Roman" size=2>By:</FONT><FONT size=2>&nbsp;</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1pt solid" align=left><FONT size=2>/s/ Steven T. Campbell</FONT></TD></TR>
<TR vAlign=bottom>
     <TD align=left><FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD align=left><FONT face="Times New Roman" size=2>Steven T. Campbell</FONT><BR>
<FONT face="Times New Roman" size=2>Executive Vice President &#150; Finance,<BR>
&nbsp;&nbsp;&nbsp;&nbsp; Chief Financial Officer and<BR>
&nbsp;&nbsp;&nbsp;&nbsp; Treasurer</FONT></TD></TR></TABLE></DIV><BR>
<HR align=center width="100%" color=#000000 noShade SIZE=3>
</BODY>

</HTML>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
