<SEC-DOCUMENT>0000821130-16-000060.txt : 20160422
<SEC-HEADER>0000821130-16-000060.hdr.sgml : 20160422
<ACCEPTANCE-DATETIME>20160323095953
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821130-16-000060
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160323

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
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            <p style="margin:0pt 0pt 12pt; text-align:center; page-break-inside:avoid; page-break-after:avoid"><a name="_DMBM_4558"></a><a name="_CSF_TOC_1"></a><a name="EDGAR_PAGE_START1"></a><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold">United States Cellular Corporation</font><br /><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold">8410 W. Bryn </font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold">Mawr</font><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold"> Avenue</font><br /><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold">Chicago, Illinois 60631</font><br /><font style="font-family:'Times New Roman'; font-size:12pt; font-weight:bold">(773) 399-8900</font></p>
            <p style="margin:0pt 0pt 6pt; text-align:center"><font style="font-family:'Times New Roman'; font-size:10pt">&#xa0;</font></p>
            <p style="margin:0pt 0pt 6pt; text-align:center"><font style="font-family:'Times New Roman'; font-size:10pt">March 23, 2016</font></p>
            <p style="margin:0pt 0pt 6pt"><font style="font-family:'Times New Roman'; font-size:10pt">VIA EDGAR</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">Securities and Exchange Commission</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">100 F Street, NE</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">Washington, D.C.&#160; 20549</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">United States Cellular Corporation</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">Registration Statement on Form S-3</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">Filed February 24, 2016</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">File No. 333-209673 </font></p>
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            <p style="margin:0pt 0pt 6pt"><font style="font-family:'Times New Roman'; font-size:10pt">Ladies and Gentlemen:</font></p>
            <p style="margin:0pt 0pt 12pt"><font style="font-family:'Times New Roman'; font-size:10pt">Pursuant to Rule 461 under the Securities Act of 1933, as amended, United States Cellular Corporation, a Delaware corporation (the &#8220;Company&#8221;), </font><font style="font-family:'Times New Roman'; font-size:10pt">hereby requests that the effective date of the above referenced Registration Statement be accelerated so that it will be declared effective at 1:00 p.m. Washington D.C. time on Friday, March 25, 2016, or as soon as practicable thereafter.</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">The Company hereb</font><font style="font-family:'Times New Roman'; font-size:10pt">y acknowledges with respect to the above-referenced filing that:</font></p>
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            <ul type="disc" style="margin:0pt; padding-left:0pt">
                <li style="margin:0pt 0pt 0pt 9.6pt; text-indent:0pt; padding-left:8.4pt; font-family:serif; font-size:10pt; -aw-font-family:'Symbol'; -aw-font-weight:normal; -aw-number-format:'</font>&#8226;<font>&#39;&quot;&gt;<font style="font-family:'Times New Roman'; font-size:10pt">should the Securities and Exchange Commission (the &#8220;Commission&#8221;) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from</font><font style="font-family:'Times New Roman'; font-size:10pt"> taking any action with respect to the filing;</font></li>
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            <p style="margin:0pt 0pt 0pt 40.5pt; text-indent:-31.5pt; padding-left:31.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">&#xa0;</font></p>
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                <li style="margin:0pt 0pt 0pt 9.6pt; text-indent:0pt; padding-left:8.4pt; font-family:serif; font-size:10pt; -aw-font-family:'Symbol'; -aw-font-weight:normal; -aw-number-format:'</font>&#8226;<font>&#39;&quot;&gt;<font style="font-family:'Times New Roman'; font-size:10pt">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of</font><font style="font-family:'Times New Roman'; font-size:10pt"> the disclosure in the filing; and</font></li>
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            <p style="margin:0pt 0pt 0pt 40.5pt; text-indent:-31.5pt; padding-left:31.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">&#xa0;</font></p>
            <ul type="disc" style="margin:0pt; padding-left:0pt">
                <li style="margin:0pt 0pt 0pt 9.6pt; text-indent:0pt; padding-left:8.4pt; font-family:serif; font-size:10pt; -aw-font-family:'Symbol'; -aw-font-weight:normal; -aw-number-format:'</font>&#8226;<font>&#39;&quot;&gt;<font style="font-family:'Times New Roman'; font-size:10pt">the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font><br /><font style="font-family:'Times New Roman'; font-size:10pt">&#xa0;</font></li>
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            <p style="margin:0pt 0pt 12pt"><font style="font-family:'Times New Roman'; font-size:10pt">We apprecia</font><font style="font-family:'Times New Roman'; font-size:10pt">te your assistance in this matter.</font></p>
            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">If you have any questions, please contact Alfred N. Sacha of Sidley Austin LLP at 312-853-2939 (phone), 312-853-7036 (fax) or </font><font style="font-family:'Times New Roman'; font-size:10pt; font-style:italic; color:#0000ff">asacha@sidley.com </font><font style="font-family:'Times New Roman'; font-size:10pt">(email)</font><font style="font-family:'Times New Roman'; font-size:10pt">.&#160; Thank you.</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">Very truly yours,</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">UNITED STATES CELLULAR </font><font style="font-family:'Times New Roman'; font-size:10pt">CORPORATION</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">/s/ LeRoy T. Carlson, Jr.</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">LeRoy T. Carlson, Jr.</font></p>
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                        <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">Chairman</font></p>
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            <p style="margin:0pt"><font style="font-family:'Times New Roman'; font-size:10pt">cc: Alfred N. Sacha</font></p>
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