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Transmittal Letter

UNITED STATES CELLULAR CORPORATION

8410 WEST BRYN MAWR AVENUE

CHICAGO, ILLINOIS 60631

(773) 399-8900

February 26, 2013 |
Securities and Exchange Commission |
100 F Street, N.E. |
Washington, D.C. 20549 |
RE: | United States Cellular Corporation |
| File No. 1-9712 |
| 2012 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 2012 Annual Report on Form 10-K, with exhibits, for United States Cellular Corporation (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 to the consolidated financial statements.

If you have any questions or comments, please telephone the undersigned (collect) at (608) 664-8487.

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

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