<SEC-DOCUMENT>0001051512-13-000021.txt : 20130925
<SEC-HEADER>0001051512-13-000021.hdr.sgml : 20130925
<ACCEPTANCE-DATETIME>20130416124733
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001051512-13-000021
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130416

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>
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<TYPE>CORRESP
<SEQUENCE>1
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<P style="MARGIN: 0in 0in 0pt"><B></B>&nbsp;</P></DIV><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B>United States Cellular Corporation</B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B>8410 W. Bryn Mawr Ave.</B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B>Chicago, IL&nbsp; 60631</B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B>773-399-8900</B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B>Fax:&nbsp; 773-399-8936</B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=left>VIA EDGAR</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">April 16, 2013</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">Mr. Larry Spirgel</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">Assistant Director</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">Securities and Exchange Commission</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">100 F Street, N.E.</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">Mail Stop 3720</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">Washington, D.C. 20549</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; United States Cellular Corporation</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form 10-K for the Fiscal Year ended December 31, 2012</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Filed February 26, 2013</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; File No. 1-09712</P>

<P style="MARGIN: 0in 0in 0pt">&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=left>Dear Mr. Spirgel:</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=left>We have received your letter dated April 5, 2013 relating to the above referenced filing. This letter is to advise you that we are currently preparing responses to your comments and will seek to respond fully no later than May 3, 2013.&nbsp; The company is requesting additional time to respond because it is in the process of closing its books and completing financial statements for the first quarter of 2013. If you have any questions, please contact me at (773) 399-4850 or Douglas D. Shuma, Chief Accounting Officer, at (773) 355-3400.</P>

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   <TD width="100%" colSpan=3><FONT style="FONT-SIZE: 10pt">Yours&nbsp;truly,&nbsp;</FONT></TD></TR>

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   <TD width="5%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

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   <TD width="100%" colSpan=3><FONT style="FONT-SIZE: 10pt">United States Cellular Corporation&nbsp; </FONT></TD></TR>

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   <TD width="10%"><FONT style="FONT-SIZE: 10pt">&nbsp; </FONT></TD>

   <TD width="5%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

   <TD width="85%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD></TR>

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   <TD width="10%"><FONT style="FONT-SIZE: 10pt">By:&nbsp;</FONT></TD>

   <TD width="5%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="85%"><FONT style="FONT-SIZE: 10pt">/s/ Steven T. Campbell&nbsp;</FONT></TD></TR>

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   <TD width="10%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

   <TD width="5%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

   <TD width="85%"><FONT style="FONT-SIZE: 10pt">Steven T. Campbell&nbsp;</FONT></TD></TR>

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   <TD width="10%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

   <TD width="5%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

   <TD width="85%"><FONT style="FONT-SIZE: 10pt">Executive Vice President&nbsp;&#8211; Finance</FONT></TD></TR>

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   <TD width="5%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

   <TD width="85%"><FONT style="FONT-SIZE: 10pt">&nbsp; Chief Financial Officer and</FONT></TD></TR>

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   <TD width="10%"><FONT style="FONT-SIZE: 10pt">&nbsp; </FONT></TD>

   <TD width="5%"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></TD>

   <TD width="85%"><FONT style="FONT-SIZE: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Treasurer&nbsp;</FONT></TD></TR></TABLE></P></FONT></FONT>

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