<SEC-DOCUMENT>0000821130-17-000044.txt : 20170926
<SEC-HEADER>0000821130-17-000044.hdr.sgml : 20170926
<ACCEPTANCE-DATETIME>20170725164058
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821130-17-000044
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170725

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-top:0pt; margin-bottom:0pt; text-align:right; font-size:8pt"><a name="EDGAR_HF_H_START_1"></a><a name="EDGAR_HF_H_END_2"></a><font style="font-family:Helvetica">&#xa0;</font></p>
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            <p style="margin-top:0pt; margin-bottom:0pt; text-align:center; widows:0; orphans:0; font-size:9pt"><a name="_DMBM_17428"></a><a name="_CSF_TOC_1"></a><a name="EDGAR_PAGE_START1"></a><font style="font-family:Helvetica; font-weight:bold">United States Cellular Corporation</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; text-align:center; widows:0; orphans:0; font-size:9pt"><font style="font-family:Helvetica; font-weight:bold">8410 W. Bryn Mawr Ave.</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; text-align:center; widows:0; orphans:0; font-size:9pt"><font style="font-family:Helvetica; font-weight:bold">Chicago, IL</font><font style="font-family:Helvetica; font-weight:bold">&#xa0;</font><font style="font-family:Helvetica; font-weight:bold"> 60631</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; text-align:center; widows:0; orphans:0; font-size:9pt"><font style="font-family:Helvetica; font-weight:bold">773-399-8900</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; text-align:center; widows:0; orphans:0; font-size:9pt"><font style="font-family:Helvetica; font-weight:bold">Fax:</font><font style="font-family:Helvetica; font-weight:bold">&#xa0;</font><font style="font-family:Helvetica; font-weight:bold"> 773-399-8936</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; text-align:center; font-size:10pt"><font style="font-family:'Times New Roman'">&#xa0;</font></p>
            <p style="margin-top:0pt; margin-bottom:10pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">VIA EDGAR</font></p>
            <p style="margin-top:0pt; margin-bottom:10pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">July 25</font><font style="font-family:Helvetica">, 201</font><font style="font-family:Helvetica">7</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Mr. Larry Spirgel</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Assistant Director</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Securities and Exchange Commission</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">100 F Street, N.E.</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Mail Stop 3720</font></p>
            <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Washington, </font><font style="font-family:Helvetica">D.C. 20549</font></p>
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                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">United States Cellular Corporation</font></p>
                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Form 10-K for the Fiscal Year ended December 31, 2016</font></p>
                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Filed February 24, 2017</font></p>
                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">File No. 001-09712</font></p>
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            <p style="margin-top:0pt; margin-bottom:10pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Dear Mr. Spirgel:</font></p>
            <p style="margin-top:0pt; margin-bottom:10pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">We have received your letter dated </font><font style="font-family:Helvetica">July 17</font><font style="font-family:Helvetica">, 201</font><font style="font-family:Helvetica">7</font><font style="font-family:Helvetica"> </font><font style="font-family:Helvetica">to Kenneth R. Meyers, Chief Executive Officer, of United States Cellular Corporation (the &#8220;Company&#8221;), </font><font style="font-family:Helvetica">relating to the above referenced filing. </font><font style="font-family:Helvetica"> On behalf of the Company, t</font><font style="font-family:Helvetica">his letter is to advise you that we are currently preparing responses to your comment</font><font style="font-family:Helvetica">s and will seek to respond fully no later than </font><font style="font-family:Helvetica">August </font><font style="font-family:Helvetica">7</font><font style="font-family:Helvetica">, 201</font><font style="font-family:Helvetica">7</font><font style="font-family:Helvetica">.</font><font style="font-family:Helvetica">&#xa0;</font><font style="font-family:Helvetica"> The </font><font style="font-family:Helvetica">C</font><font style="font-family:Helvetica">ompany is requesting additional time to respond because it is in the process of closing its books and completing financial statements for the </font><font style="font-family:Helvetica">second</font><font style="font-family:Helvetica"> quarter of 201</font><font style="font-family:Helvetica">7</font><font style="font-family:Helvetica">. </font><font style="font-family:Helvetica"> </font><font style="font-family:Helvetica">If you have any ques</font><font style="font-family:Helvetica">tions, please contact </font><font style="font-family:Helvetica">the undersigned</font><font style="font-family:Helvetica"> at (</font><font style="font-family:Helvetica">312</font><font style="font-family:Helvetica">) </font><font style="font-family:Helvetica">592</font><font style="font-family:Helvetica">-</font><font style="font-family:Helvetica">5301</font><font style="font-family:Helvetica">.</font></p>
            <p style="margin-top:0pt; margin-bottom:10pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">&#xa0;</font></p>
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                        <p style="margin-top:0pt; margin-bottom:10pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Yours truly,</font></p>
                        <p style="margin-top:0pt; margin-bottom:10pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">United States Cellular Corporation</font></p>
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                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">By:</font></p>
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                    <td style="width:237.6pt; border-bottom-style:solid; border-bottom-width:0.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">
                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">/s/ Douglas D. Shuma</font></p>
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                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">&#xa0;</font></p>
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                    <td style="width:237.6pt; border-top-style:solid; border-top-width:0.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">
                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Douglas D. Shuma</font></p>
                        <p style="margin-top:0pt; margin-bottom:0pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">Chief Accounting Officer</font></p>
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            <p style="margin-top:0pt; margin-bottom:10pt; page-break-inside:avoid; font-size:9pt"><font style="font-family:Helvetica">cc:&#160;&#160;&#160;&#160; Kenneth R. Meyers</font></p>
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