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<SEC-DOCUMENT>0000821130-10-000027.txt : 20100917
<SEC-HEADER>0000821130-10-000027.hdr.sgml : 20100917
<ACCEPTANCE-DATETIME>20100714131953
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821130-10-000027
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100714

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
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">United States Cellular Corporation</FONT></B></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">8410 West Bryn Mawr Avenue</FONT></B></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Chicago, IL&nbsp; 60631</FONT></B></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">773-399-8900</FONT></B></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Fax:&nbsp; 773-399-8936</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US 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 style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">July 14, 2010</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Mr. Larry Spirgel</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Assistant Director</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">United States Securities and Exchange Commission</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">100 F. Street, N.E.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Mail Stop 3720</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Washington, D.C. 20549</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 11pt" lang=EN-US 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 style="FONT-SIZE: 11pt" lang=EN-US face=Arial><FONT 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, 2009; and</FONT><BR>
<FONT face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form 10-Q for the Period Ended March 31, 2010</FONT></FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Filed February 25, 2010 and May 10, 2010, respectively</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 11pt" lang=EN-US 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 style="FONT-SIZE: 11pt" lang=EN-US 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 6pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Reference is made to your letter dated May 18, 2010 to Steven T. Campbell, Executive Vice President-Finance, Chief Financial Officer and Treasurer, of United States Cellular Corporation (&#147;Company&#148;), regarding the Securities and Exchange Commission (&#147;SEC&#148; or &#147;Commission&#148;) Staff&#146;s comments on the above-referenced filings.&nbsp; The Company provided responses to such comments in a letter dated June 2, 2010.&nbsp; Subsequently, at the request of Joe Cascarano, SEC Staff Accountant, representatives of the Company, its parent, Telephone and Data Systems, Inc., and their independent public accounting firm, PricewaterhouseCoopers LLP, held a call with representatives of the SEC on July 1, 2010 relating to the Company&#146;s response to Comment 2.&nbsp; As requested by the SEC Staff on that call, this letter provides the following information with respect to Comment 2:</FONT></P>
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<P style="TEXT-INDENT: -0.25in; MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Symbol>&#183;</FONT><FONT style="FONT-SIZE: 7pt" lang=EN-US face="'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">A copy of the valuation report with respect to the fair value of U.S. Cellular&#146;s indefinite-lived intangible assets dated as of November 1, 2009 prepared by Marsh Inc., the Company&#146;s valuation consultant. (EXHIBIT A)</FONT></P>
<P style="TEXT-INDENT: -0.25in; MARGIN: 0in 0in 0pt 0.5in">&nbsp;</P>
<P style="TEXT-INDENT: -0.25in; MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Symbol>&#183;</FONT><FONT style="FONT-SIZE: 7pt" lang=EN-US face="'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">A summary of the weighted average cost of capital (&#147;WACC&#148;) of the three largest national market participants in the wireless industry using several different estimation techniques and/or data sources.&nbsp; The various estimates show the WACC for these market participants to generally be in the range of 6.5% to 7.5% versus the 10% WACC (excluding the company specific risk premium) used by the Company in its license impairment testing. (EXHIBIT B)</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Arial></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">In connection with responding to the SEC Staff&#146;s comments, the Company acknowledges that</FONT></P>
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<LI style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">&nbsp;The Company is responsible for the adequacy and accuracy of the disclosure in the filings;</FONT> </LI></UL>
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<a name="_bclPageBorder2"></a><P style="MARGIN: 0in 0in 0pt; PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Arial></FONT>&nbsp;</P>
<a name="_bclPageBorder2"></a><P style="TEXT-INDENT: -0.25in; PADDING-LEFT: 0%; PADDING-RIGHT: 0%; MARGIN-LEFT: 0.5in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Symbol>&#183;</FONT><FONT style="FONT-SIZE: 7pt" lang=EN-US face="'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>SEC Staff comments or changes to disclosure in response to SEC Staff comments do not foreclose the Commission from taking any action with respect to the filings; and</FONT></P>
<P style="TEXT-INDENT: -0.25in; MARGIN-LEFT: 0.5in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Symbol>&#183;</FONT><FONT style="FONT-SIZE: 7pt" lang=EN-US face="'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></FONT>The Company may not assert SEC 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> </P>
<P style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="PAGE-BREAK-AFTER: avoid; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">The Company&#146;s management has reviewed the above responses to the Staff&#146;s comments with the Audit Committee of its Board of Directors and with its independent public accounting firm, PricewaterhouseCoopers LLP.&nbsp; If you have any questions, please contact me at (773) 399-4850 or Kenneth R. Meyers, Chief Accounting Officer, at (312) 592-5304.&nbsp;&nbsp; </FONT></P>
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<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Yours truly,</FONT></P>
<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">United States Cellular Corporation</FONT></P>
<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT face="Times New Roman"></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Arial><FONT face="Times New Roman">By:&nbsp; <U>/s/ Steven T. Campbell</U>______________</FONT><BR>
<FONT face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Steven T. Campbell</FONT></FONT></P>
<P style="MARGIN: 0in 0in 0pt 3.75in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Vice President-Finance,</FONT></P>
<P style="MARGIN: 0in 0in 0pt 4in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Financial Officer and Treasurer</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">cc:</FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Kenneth R. Meyers</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>
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<P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">EXHIBIT A</FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Valuation Report</FONT></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 11pt"></FONT>&nbsp;</P>
<P style="MARGIN: 5pt 0in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Such Exhibit A has been provided as Exhibit A to the correspondence letter from Telephone and Data Systems, Inc. (&#147;TDS&#148;) to the Securities and Exchange Commission dated July 14, 2010. TDS is the parent company of United States Cellular Corporation.</FONT></P>
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<P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">EXHIBIT B</FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Weighted Average Cost of Capital for Market Participants</FONT></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 11pt" lang=EN-US face="Times New Roman">Such Exhibit B has been provided as Exhibit B to the correspondence letter from Telephone and Data Systems, Inc. (&#147;TDS&#148;) to the Securities and Exchange Commission dated July 14, 2010. TDS is the parent company of United States Cellular Corporation.</FONT></P>
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