<SEC-DOCUMENT>0000821130-20-000082.txt : 20201007
<SEC-HEADER>0000821130-20-000082.hdr.sgml : 20201007
<ACCEPTANCE-DATETIME>20200904103616
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821130-20-000082
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200904

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
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2020 Workiva -->
<title>Document</title></head><body><div id="ib4003cc6f2704fa8bd6a0137df5b51ea_31"></div><div style="min-height:31.5pt;width:100%;"><div><font><br></font></div></div><div style="text-align:center;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:120%;">United States Cellular Corporation</font></div><div style="text-align:center;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:120%;">8410 W. Bryn Mawr Avenue</font></div><div style="text-align:center;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:120%;">Chicago, Illinois 60631</font></div><div style="text-align:center;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:120%;">(773) 399-8900</font></div><div style="text-align:center;"><font><br></font></div><div style="text-align:center;"><font><br></font></div><div style="text-align:center;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">September 4, 2020</font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">VIA EDGAR</font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">Securities and Exchange Commission</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">100 F Street, NE</font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">Washington, D.C.  20549</font></div><div><font><br></font></div><div style="padding-left:27pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">Re&#58; United States Cellular Corporation</font></div><div style="text-indent:27pt;padding-left:18pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">Registration Statement on Form S-3</font></div><div style="text-indent:27pt;padding-left:18pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">Filed August 28, 2020</font></div><div style="text-indent:27pt;padding-left:18pt;"><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">File No. 333-248453 </font></div><div style="text-indent:72pt;"><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">Ladies and Gentlemen&#58;</font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, United States Cellular Corporation, a Delaware corporation (the &#8220;Company&#8221;), hereby requests that the effective date of the above referenced Registration Statement be accelerated so that it will be declared effective at 4&#58;00 p.m. Washington D.C. time on Wednesday, September 9, 2020, or as soon as practicable thereafter.</font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">We appreciate your assistance in this matter.</font></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">If you have any questions, please contact Mitchel A. Mick of Sidley Austin LLP at 312-853-7898 (phone), 312-853-7036 (fax) or mmick&#64;sidley.com (email).  Thank you.</font></div><div style="text-indent:207pt;"><font><br></font></div><div style="text-align:right;margin-bottom:6pt;"><table style="border-collapse:collapse;display:inline-table;vertical-align:top;width:43.611%;"><tr><td style="width:1.0%;"></td><td style="width:6.861%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:47.307%;"></td><td style="width:0.1%;"></td><td style="width:1.0%;"></td><td style="width:42.532%;"></td><td style="width:0.1%;"></td></tr><tr><td colspan="6" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:400;font-family:'Helvetica',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Very truly yours,</font></td><td colspan="3" style="display:none;"></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="9" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:400;font-family:'Helvetica',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">UNITED STATES CELLULAR CORPORATION</font></td><td colspan="3" style="display:none;"></td><td colspan="3" style="display:none;"></td></tr><tr><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:400;font-family:'Helvetica',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">By&#58;</font></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:400;font-family:'Helvetica',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">&#47;s&#47; Douglas W. Chambers</font></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;border-top:1pt solid #000;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:400;font-family:'Helvetica',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Douglas W. Chambers</font></td><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="6" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><font style="font-size:9pt;font-weight:400;font-family:'Helvetica',sans-serif;color:#000000;background-color:rgb(255,255,255, 0.0);">Executive Vice President, Chief Financial Officer and Treasurer</font></td><td colspan="3" style="display:none;"></td></tr></table></div><div><font><br></font></div><div><font style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:115%;">cc&#58; Stephen P. Fitzell    </font></div><div style="position:relative;width:100%;height:31.5pt;"><div style="position:absolute;bottom:0;width:100%;"><div><font><br></font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
