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<SEC-DOCUMENT>0000821130-09-000028.txt : 20091102
<SEC-HEADER>0000821130-09-000028.hdr.sgml : 20091102
<ACCEPTANCE-DATETIME>20090903111000
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821130-09-000028
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090903

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>

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<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-ALIGN: right" align=right><FONT face="Times New Roman"></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">United States Cellular Corporation</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">8410 W. Bryn Mawr Ave., Suite 700</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Chicago, IL&nbsp; 60631</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">773-399-8900</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Fax:&nbsp; 773-399-8936</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">VIA EDGAR</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">September 3, 2009 </FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Mr. Larry Spirgel</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Assistant Director</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Securities and Exchange Commission</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">100 F. Street, N.E.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Mail Stop 3720</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Washington, D.C. 20549</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; United States Cellular Corporation</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form 10-K for the Fiscal Year ended December 31, 2008</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Filed February 26, 2009</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; File No. 1-09712</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Dear Mr. Spirgel:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Reference is made to your letter dated May 27, 2009, to Steven T. Campbell, Executive Vice President-Finance, Chief Financial Officer and Treasurer, 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.&nbsp; U.S. Cellular provided responses to such comments in a letter dated June 23, 2009 and, pursuant to a call with representatives of the Staff, provided additional information in a letter dated August 13, 2009.&nbsp; Subsequently, on August 20, 2009, representatives of the Staff called Douglas D. Shuma, Senior Vice President and Corporate Controller of Telephone and Data Systems, Inc., the parent company of U.S. Cellular, and requested additional information.&nbsp; As requested by the Staff on that call, this letter provides addition
al information with respect to Comment 5.&nbsp; </FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><B><U><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Additional Information with Respect to Comment 5:</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Pursuant to the request of the Staff, the Company is providing the following supplemental information:</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">The Company informs the Staff that the difference in the impairment charge estimated as of December 31, 2008 using a Greenfield methodology as compared to the Multiple Period Excess Cash Flow (&#147;MPECF&#148;) methodology for built licenses was $1.2 million or 0.3%.&nbsp;&nbsp; The Company also confirms that the methodology and assumptions used in these Greenfield analyses were reviewed for reasonableness by its Independent Registered Public Accounting Firm, PricewaterhouseCoopers LLP.&nbsp; In the future, the Company will not use the MPECF methodology in performing its impairment testing for licenses, but will use another methodology compliant with FAS 157, such as the Greenfield methodology.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">In connection with responding to the Staff&#146;s comments, U.S. Cellular acknowledges that</FONT></P>
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<LI style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">U.S. Cellular is responsible for the adequacy and accuracy of the disclosure in the filings;</FONT> </LI></UL>
<P style="MARGIN: 0in 0in 0pt">&nbsp;</P>
<UL style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 0in" type=disc>
<LI style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and </FONT></LI></UL>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<UL style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 0in" type=disc>
<LI style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">U.S. Cellular may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</FONT> </LI></UL>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">U.S. Cellular management has reviewed the above responses to the Staff&#146;s comments with the Audit Committee of its Board of Directors and with PricewaterhouseCoopers LLP.&nbsp; If you have any questions, please contact Douglas D. Shuma, Senior Vice President and Corporate Controller of Telephone and Data Systems, Inc. at (608) 664-6122 or me at (773) 399-4850.&nbsp;&nbsp; </FONT></P>
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<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Yours truly,</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">United States Cellular Corporation</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">By:&nbsp; <U>/s/ Steven T. Campbell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></P>
<P style="MARGIN: 0in 0in 0pt 4.1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">St</FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">even T. Campbell<BR>
</FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Executive Vice President &#150; Finance,&nbsp; </FONT></P>
<P style="MARGIN: 0in 0in 0pt 4.25in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Chief Financial Officer and <BR>
</FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Treasurer</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Douglas D. Shuma</FONT></P>
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