CORRESP 112 filename112.htm CORRESP

Transmittal Letter

UNITED STATES CELLULAR CORPORATION

8410 WEST BRYN MAWR AVENUE

CHICAGO, ILLINOIS 60631

(773) 399-8900

February 24, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE: | United States Cellular Corporation File No. 001-0 9712 2016 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 2016 Annual Report on Form 10-K, with exhibits, for United States Cellular Corporation (the “Company”), a subsidiary of Telephone and Data Systems, Inc.

The Company’s financial statements do not reflect changes from the previous year’s accounting principles or practices, except as discussed in Note 1 of the Consolidated F ina ncial S tatements.

If you have any question s or comments, please telephone the undersigned (collect) at (608) 664-0869.

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