<SEC-DOCUMENT>0000821130-22-000028.txt : 20220509
<SEC-HEADER>0000821130-22-000028.hdr.sgml : 20220509
<ACCEPTANCE-DATETIME>20220509162432
ACCESSION NUMBER:		0000821130-22-000028
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20220509
DATE AS OF CHANGE:		20220509
EFFECTIVENESS DATE:		20220509

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-264797
		FILM NUMBER:		22905405

	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>S-8
<SEQUENCE>1
<FILENAME>usm2022forms-8.htm
<DESCRIPTION>S-8
<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 2022 Workiva -->
<title>Document</title></head><body><div id="ic771335a73144bd88c27673c9ff0b38f_1"></div><div style="min-height:31.5pt;width:100%"><div style="text-align:right"><font><br></font></div></div><div style="margin-bottom:6pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">As filed with the Securities and Exchange Commission on May 9, 2022</font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:2pt double #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="padding-left:2.75pt;padding-right:2.75pt;text-align:right;text-indent:72pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Registration No. 333-          </font></div></td></tr></table></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:12pt;font-weight:700;line-height:100%">UNITED STATES</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:12pt;font-weight:700;line-height:100%">SECURITIES AND EXCHANGE COMMISSION</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:12pt;font-weight:700;line-height:100%">WASHINGTON, D.C.  20549</font></div><div style="text-align:center"><font><br></font></div><div style="margin-bottom:0.12pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:18.472%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:3pt"><td colspan="3" style="border-bottom:1pt solid #000;padding:0 1pt"></td></tr></table></div><div style="margin-bottom:0.12pt;text-align:center"><font><br></font></div><div style="margin-bottom:0.12pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:12pt;font-weight:700;line-height:100%">FORM S-8</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">REGISTRATION STATEMENT UNDER</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">THE SECURITIES ACT OF 1933</font></div><div style="margin-bottom:0.12pt;text-align:center"><font><br></font></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:18.472%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:3pt"><td colspan="3" style="border-bottom:1pt solid #000;padding:0 1pt"></td></tr></table></div><div style="margin-top:6pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:12pt;font-weight:700;line-height:100%">UNITED STATES CELLULAR CORPORATION</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(Exact name of registrant as specified in its charter)</font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:25.705%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.677%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:4.594%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:22.927%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.355%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:25.709%"></td><td style="width:0.1%"></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">Delaware</font></td><td colspan="6" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">62-1147325</font></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(State or other jurisdiction of incorporation or organization)</font></td><td colspan="6" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(I.R.S. Employer Identification No.)</font></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">8410 West Bryn Mawr Avenue<br>Chicago, Illinois</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:400;line-height:100%"><br>(Address of Principal Executive Offices)</font></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">60631</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:400;line-height:100%"><br>(Zip Code)</font></div></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:6pt;padding-left:2.75pt;padding-right:2.75pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">United States Cellular Corporation</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">2022 Long-Term Incentive Plan</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(Full title of the plan)</font></div></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:6pt;padding-left:2.75pt;padding-right:2.75pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">LeRoy T. Carlson, Jr.</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">Chairman</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">United States Cellular Corporation.</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">c&#47;o Telephone and Data Systems, Inc.</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">30 North LaSalle Street, Suite 4000</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">Chicago, Illinois  60602</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(Name and address of agent for service)</font></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:700;line-height:100%">(312) 630-1900</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(Telephone number, including<br>area code, of agent for service)</font></div></td><td colspan="3" style="padding:0 1pt"></td></tr></table></div><div style="margin-bottom:6pt;margin-top:6pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.  See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.  (Check One)</font></div><div style="margin-bottom:6pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:11.677%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:29.038%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:23.205%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.680%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Large accelerated filer &#9744;</font></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Accelerated filer </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:100%">&#9746;</font></div></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Non-accelerated filer </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#9744;</font></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Smaller reporting company </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#9744;</font></div></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Emerging growth company </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#9744;</font></div></td><td colspan="3" style="padding:0 1pt"></td></tr></table></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt 2px 3.77pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</font></td></tr></table></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div><div id="ic771335a73144bd88c27673c9ff0b38f_4"></div><hr style="page-break-after:always"><div style="min-height:31.5pt;width:100%"><div style="text-align:right"><font><br></font></div></div><div style="-sec-extract:summary;margin-bottom:12pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">PART I</font></div><div style="margin-bottom:12pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 1.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Plan Information</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.*  </font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 2.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Registration Information and Employee Plan Annual Information</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.*</font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">*&#160;&#160;&#160;&#160;Information required by Part I of Form S-8 to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, as amended (the &#8220;1933 Act&#8221;) and the Note to Part I of Form S-8.</font></div><div style="margin-bottom:12pt;margin-top:6pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">PART II</font></div><div style="margin-bottom:12pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 3.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Incorporation of Documents by Reference</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">The following documents which have heretofore been filed by United States Cellular Corporation (the &#8220;Company&#8221; or the &#8220;Registrant&#8221;), with the Securities and Exchange Commission (the &#8220;Commission&#8221;) pursuant to the 1933 Act and the Securities Exchange Act of 1934, as amended (the &#8220;1934 Act&#8221;), are incorporated by reference herein and shall be deemed to be a part hereof&#58;</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">1.</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:28.5pt">The description of the Company&#8217;s Common Shares, par value $1.00 per share (&#8220;Common Shares&#8221;), contained in the Company&#8217;s </font><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="http://www.sec.gov/Archives/edgar/data/821130/000110465908058414/a08-22581_38a12b.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Registration Statement on Form 8-A dated September 12, 2008</a></font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">, and any amendment or report filed with the Commission for the purpose of updating the description.</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">2.</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:28.5pt">The Company&#8217;s </font><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/821130/000082113022000009/usm-20211231.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Annual Report on Form 10-K for the year ended December 31, 2021</a></font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%"> including the incorporated portions of the Registrant&#8217;s Notice of Annual Meeting and Proxy Statement dated April 5, 2022.</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">3.</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:28.5pt">The Company&#8217;s </font><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/821130/000082113022000025/usm-20220331.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Quarterly Report on Form 10-Q for the period ended </a><a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/821130/000082113022000025/usm-20220331.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">March 31, 2022</a></font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">.&#160;&#160;&#160;&#160;</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">4.</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:28.5pt">The Company&#8217;s Current Reports on Form 8-K filed with the SEC on </font><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/821130/000082113022000002/usm-20220127.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">February 1, 2022</a></font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">, and </font><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/821130/000082113022000018/usm-20220413.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">April 15, 2022</a></font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">, provided that any information in any Form 8-K that is not deemed to be &#8220;filed&#8221; pursuant to Item 2.02 or 7.01 shall not be incorporated by reference herein.</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">5.</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:28.5pt">All other reports filed by the Company pursuant to Sections 13(a) and 15(d) of the 1934 Act since December 31, 2021.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the 1934 Act, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and made a part hereof from their respective dates of filing  (such documents, and the documents enumerated above, being hereinafter referred to as &#8220;Incorporated Documents&#8221;).</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Any statement contained in an Incorporated Document shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed Incorporated Document modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 4.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Description of Securities</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Not applicable.</font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 5.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Interests of Named Experts and Counsel</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Certain legal matters relating to the securities registered hereby will be addressed by Sidley Austin LLP,  Chicago, Illinois.  The Company is controlled by Telephone and Data Systems, Inc. (&#8220;TDS&#8221;) and the following persons are members of Sidley Austin LLP&#58;  Walter C. D. Carlson, a trustee and beneficiary of a voting trust that controls TDS, the non-executive Chairman of the Board and member of the Board of Directors of TDS and member of the Board of Directors of the Company&#59; John P. Kelsh, the General Counsel and Assistant Secretary of TDS and the Company and the General Counsel and&#47;or Assistant Secretary of certain subsidiaries of TDS.  Walter C. D. Carlson does not provide legal services to TDS, the Company or their subsidiaries.</font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 6.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Indemnification of Directors and Officers</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Article X of the Company&#8217;s Restated Certificate of Incorporation contains a provision providing that no director or officer of the Company shall be personally liable to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director or officer except for breach of the director&#8217;s or officer&#8217;s duty of loyalty to the Company or its stockholders, acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, unlawful payment of dividends, unlawful stock redemptions or repurchases and transactions from which the director or officer derived an improper personal benefit.</font></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Article X of the Company&#8217;s Restated Certificate of Incorporation also provides that the Company shall indemnify directors and officers of the Company, its consolidated subsidiaries and certain other related entities generally in the same manner and to the fullest extent permitted by the Delaware General Corporation Law.  Under the Delaware General Corporation Law, directors and officers, as well as other employees or persons, may be indemnified against judgments, fines and amounts paid in settlement in connection with specified actions, suits or proceedings, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation - a &#8220;derivative action&#8221;), and against expenses (including attorney&#8217;s fees) in any action (including a derivative action), if they acted in good faith and in a manner they reasonably believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe their conduct was unlawful.  However, in the case of a derivative action, a person cannot be indemnified for expenses in respect of any matter as to which the person is adjudged to be liable to the corporation unless and to the extent a court determines that such person is fairly and reasonably entitled to indemnity for such expenses.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">The Delaware General Corporation Law also provides that, to the extent a director, officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action or matter, the corporation must indemnify such party against expenses (including attorneys&#8217; fees) actually and reasonably incurred by such party in connection therewith.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">The Delaware General Corporation Law provides that expenses incurred by a director or officer in defending any action may be paid by a Delaware corporation in advance of the final disposition of the action upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if it is ultimately determined that such party is not entitled to be indemnified by the corporation.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">The Company&#8217;s Restated Certificate of Incorporation states that the right to indemnification conferred in Article X thereof is a contract right and includes the right to be paid by the Company for expenses incurred in defending proceedings covered by Article X in advance of their final disposition&#59; </font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">provided, however</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">, that, if the Delaware General Corporation Law requires, the payment of such expenses in advance of the final disposition of a proceeding shall be made only upon delivery to the Company of an undertaking, by or on behalf of an indemnified director or officer, to repay all amounts so advanced if it shall ultimately be determined that such director or officer is not entitled to be indemnified under the Restated Certificate of Incorporation or otherwise.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">The Delaware General Corporation Law provides that the indemnification and advancement of expenses provided thereby are not exclusive of any other rights granted by bylaws, agreements or otherwise, and provides that a corporation shall have the power to purchase and maintain insurance on behalf of any person, whether or not the corporation would have the power to indemnify such person under the Delaware General Corporation Law.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">The Company has directors&#8217; and officers&#8217; liability insurance which provides, subject to certain policy limits, deductible amounts and exclusions, coverage for all persons who have been, are or may in the future be, directors or officers of the Company, against amounts which such persons must pay resulting from claims against them by reason of their being such directors or officers during the policy period for certain breaches of duty, omissions or other acts done or wrongfully attempted or alleged.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Insofar as indemnification for liabilities arising under the 1933 Act may be permitted to directors, officers or controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been informed that in the opinion of the Commission such indemnification is against public policy as expressed in the 1933 Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the 1933 Act and will be governed by the final adjudication of such issue.</font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 7.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Exemption from Registration Claimed</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Not applicable.</font></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 8.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Exhibits</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">The United States Cellular Corporation 2022 Long-Term Incentive Plan is not intended to be qualified under Section 401(a) of the Internal Revenue Code.</font></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:11.677%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:1.883%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:84.040%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Exhibit No.</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Description</font></td></tr><tr style="height:8pt"><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">4.1</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="http://www.sec.gov/Archives/edgar/data/821130/000110465914079035/a14-24167_1ex3d1.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Restated Certificate of Incorporation of the Company is hereby incorporated herein by reference to Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K dated November 10, 2014.</a></font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">4.2</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="http://www.sec.gov/Archives/edgar/data/821130/000082113019000039/usm20198-kexhibit31.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Restated Bylaws of the Company, are hereby incorporated herein by reference to Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K dated May 21, 2019.</a></font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">5</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="usm2022forms-8exhibit5.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Opinion of Counsel</a></font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">23.1</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="usm2022forms-8exhibit231.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Consent of Independent Registered Public Accounting Firm &#8211; PricewaterhouseCoopers LLP</a></font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">23.2</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="usm2022forms-8exhibit5.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Consent of Counsel (contained in Exhibit 5)</a></font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">24</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Powers of Attorney (included on signature pages)</font></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">99.1</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="http://www.sec.gov/Archives/edgar/data/821130/000082113022000014/usm2022proxy.htm#i3d54cedde6da499d94d5b16b549c192f_1047" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">United States Cellular Corporation 2022 Long-Term Incentive Plan, is hereby incorporated herein by reference from Exhibit A to the Company&#8217;s Notice of 2022 Annual Meeting of Shareholders and 2022 Proxy Statement dated April 5, 2022.</a></font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">107</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline"><a href="usm2022forms-8exhibit107.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Filing Fee Table</a></font></div></td></tr></table></div><div style="text-align:justify"><font><br></font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Item 9.&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%;text-decoration:underline">Undertakings</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">.</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(a)</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:25.02pt">The Company hereby undertakes&#58;</font></div><div style="margin-bottom:6pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(1)</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:25.02pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement&#58;</font></div><div style="margin-bottom:6pt;padding-left:108pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(i)</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:28.03pt">to include any prospectus required by Section 10(a)(3) of the 1933 Act&#59;</font></div><div style="margin-bottom:6pt;padding-left:108pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(ii)</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:26.04pt">to reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement.  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of a prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement&#59; and</font></div><div style="margin-bottom:6pt;padding-left:108pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(iii)</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:24.05pt">to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement&#59;</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-style:italic;font-weight:400;line-height:100%">provided, however</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the 1934 Act that are incorporated by reference in the Registration Statement.</font></div><div style="margin-bottom:6pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(2)</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:25.02pt">That, for the purpose of determining any liability under the 1933 Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">bona</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%"> </font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">fide</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%"> offering thereof.</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(3)</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:25.02pt">To remove from registration by means of a post-effective amendment any of the Common Shares being registered hereby which remain unsold at the termination of the offering.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(b)</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;padding-left:25.02pt">The undersigned Registrant hereby undertakes that, for the purpose of determining any liability under the 1933 Act, each filing of the Company&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the 1934 Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the 1934 Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">bona</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%"> </font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">fide</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%"> offering thereof.</font></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(c)&#160;&#160;&#160;&#160;Insofar as indemnification for liabilities arising under the 1933 Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the 1933 Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the 1933 Act and will be governed by the final adjudication of such issue.</font></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div><div id="ic771335a73144bd88c27673c9ff0b38f_7"></div><hr style="page-break-after:always"><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="margin-bottom:12pt;margin-top:12pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">SIGNATURES</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Chicago, State of Illinois, on May 9, 2022.</font></div><div style="margin-bottom:12pt;text-align:right;text-indent:216pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:41.805%"><tr><td style="width:1.0%"></td><td style="width:8.534%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:89.266%"></td><td style="width:0.1%"></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">UNITED STATES CELLULAR CORPORATION</font></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">By&#58;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; LeRoy T. Carlson, Jr.</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">LeRoy T. Carlson, Jr.</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Chairman</font></td></tr></table></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="margin-bottom:0.12pt;margin-top:0.12pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">POWER OF ATTORNEY AND SIGNATURES</font></div><div style="margin-bottom:0.12pt;margin-top:0.12pt;text-align:center"><font><br></font></div><div style="margin-bottom:12pt;text-indent:54pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Each person whose signature appears below constitutes and appoints LeRoy T. Carlson, Jr. as his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution for him or her and in his or her name, place and stead, in any and all capacities to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and to take such actions in, and file with, the appropriate applications, statements, consents and other documents as may be necessary or expedient to register securities of the Registrant for sale, granting unto said attorney-in-fact and agent full power and authority to do so and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all the said attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</font></div><div style="text-align:justify;text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities indicated and on May 9, 2022.</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:24.177%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:73.623%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; LeRoy T. Carlson, Jr.</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director and Chairman of the Board</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">LeRoy T. Carlson, Jr.</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Laurent C. Therivel</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director and President and Chief Executive Officer (principal executive officer)</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Laurent C. Therivel</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Walter C. D. Carlson</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Walter C. D. Carlson</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; J. Samuel Crowley</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">J. Samuel Crowley</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Ronald E. Daly</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Ronald E. Daly</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Deirdre C. Drake</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Deirdre C. Drake</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Harry J. Harczak, Jr.</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Harry J. Harczak, Jr.</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Michael S. Irizarry</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Michael S. Irizarry</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Gregory P. Josefowicz</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Gregory P. Josefowicz</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Peter L. Sereda</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Peter L. Sereda</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Cecelia D. Stewart</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Director</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Cecelia D. Stewart</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Douglas W. Chambers</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Executive Vice President, Chief Financial Officer and Treasurer (principal financial officer)</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Douglas W. Chambers</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">&#47;s&#47; Anita J. Kroll</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Chief Accounting Officer (principal accounting officer)</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Anita J. Kroll</font></td><td colspan="3" style="padding:0 1pt"></td></tr></table></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>2
<FILENAME>usm2022forms-8exhibit107.htm
<DESCRIPTION>EX-FILING FEES
<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 2022 Workiva -->
<title>Document</title></head><body><div id="i02c7ad1ce7f84abd9a116fc0094eaa93_33"></div><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Exhibit 107</font></div><div><font><br></font></div><div style="margin-bottom:6pt;margin-top:6pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Calculation of Filing Fee Tables</font></div><div style="margin-top:6pt;padding-right:-0.35pt;text-align:center;text-indent:0.7pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Form S-8</font></div><div style="margin-bottom:6pt;padding-right:-0.35pt;text-align:center;text-indent:0.7pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(Form Type)</font></div><div style="margin-top:6pt;padding-right:-0.35pt;text-align:center;text-indent:0.7pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">United States Cellular Corporation</font></div><div style="margin-bottom:6pt;padding-right:-0.35pt;text-align:center;text-indent:0.7pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(Exact Name of Registrant as Specified in its Charter)</font></div><div style="margin-bottom:12pt;text-align:center"><font><br></font></div><div style="margin-bottom:12pt;text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">Table 1&#58; Newly Registered Securities</font></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:11.538%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.594%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.483%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:14.316%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.650%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.705%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.681%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Security Type</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Security Class Title</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Fee Calculation Rule</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Amount Registered</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Proposed Maximum Offering Price Per Unit</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Maximum Aggregate Offering Price</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Fee Rate</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Amount of Registration Fee</font></div></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Equity</font></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Common Shares, $1.00 par value</font></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(1)</font></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">7,000,000 Common Shares (2)</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$29.60 (1)</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$207,200,000 (1)</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">$0.0000927</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$19,208 (1)</font></div></td></tr><tr><td colspan="12" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Total Offering Amounts</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font><br></font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$207,200,000</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font><br></font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$19,208</font></div></td></tr><tr><td colspan="12" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Total Fee Offsets</font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font><br></font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font><br></font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font><br></font></div></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$0</font></div></td></tr><tr><td colspan="12" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Net Fee Due</font></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font><br></font></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font><br></font></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:6pt;margin-top:6pt;text-indent:0.75pt"><font><br></font></div></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt;margin-top:6pt;padding-right:-0.37pt;text-align:center;text-indent:0.75pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$19,208</font></div></td></tr></table></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(1) Estimated in accordance with Rules 457(c) and 457(h)(1) of the 1933 Act solely for the purpose of calculating the registration fee on the basis of the average of the high and low prices of the Common Shares of the Registrant as reported on The New York Stock Exchange on May 3, 2022.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(2) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the &#8220;1933 Act&#8221;), the number of Common Shares registered shall include an indeterminate number of additional Common Shares that may become issuable pursuant to the anti-dilution provisions of the above-referenced Plan as a result of stock splits, stock dividends, or similar transactions.</font></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>usm2022forms-8exhibit5.htm
<DESCRIPTION>EX-5
<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 2022 Workiva -->
<title>Document</title></head><body><div id="i509cdc8016d649b9b07159c7dfb5a658_33"></div><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Exhibit 5</font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:49.861%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:89pt"><td colspan="3" style="padding:0 1pt"><div><img alt="sidley.jpg" src="sidley.jpg" style="height:117px;margin-bottom:5pt;vertical-align:text-bottom;width:350px"></div></td></tr></table></div><div><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">May 9, 2022</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">United States Cellular Corporation</font></div><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">8410 W. Bryn Mawr Ave.</font></div><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Chicago, Illinois 60631</font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Re&#58;      </font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">7,000,000 Common Shares, $1.00 par value per share </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Ladies and Gentlemen&#58;</font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">We refer to the Registration Statement on Form S-8 (the &#8220;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">Registration Statement</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">&#8221;) being filed by United States Cellular Corporation, a Delaware corporation  (the &#8220;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">Company</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">&#8221;), with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the &#8220;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">Securities Act</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">&#8221;), relating to the registration of 7,000,000 Common Shares, $1.00 par value per share (the &#8220;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">Registered Shares</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">&#8221;), of the Company which may be issued under the Company&#8217;s 2022 Long-Term Incentive Plan (the &#8220;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">Plan</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">&#8221;).  </font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">This opinion letter is being delivered in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act. </font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">We have examined the Registration Statement, the Company&#8217;s certificate of incorporation, the Plan and the resolutions adopted by the board of directors of the Company relating to the Registration Statement and the Plan. We have also examined originals, or copies of originals certified to our satisfaction, of such agreements, documents, certificates and statements of the Company and other corporate documents and instruments, and have examined such questions of law, as we have considered relevant and necessary as a basis for this opinion letter.  We have assumed the authenticity of all documents submitted to us as originals, the genuineness of all signatures, the legal capacity of all persons and the conformity with the original documents of any copies thereof submitted to us for examination. As to facts relevant to the opinions expressed herein, we have relied without independent investigation or verification upon, and assumed the accuracy and completeness of, certificates, letters and oral and written statements and representations of public officials and officers and other representatives of the Company. </font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Based on the foregoing, we are of the opinion that each Registered Share that is newly issued pursuant to the Plan will be validly issued, fully paid and non-assessable when&#58;  (i) the Registration Statement, as finally amended, shall have become effective under the Securities Act&#59; (ii) the Plan shall have been duly approved by the stockholders of the Company&#59; (iii) such Registered Share shall have been duly issued and delivered in accordance with the Plan&#59; and (iv) certificates representing such Registered Share shall have been duly executed, countersigned and registered and duly delivered to the person entitled thereto against payment of the agreed consideration therefor in an amount not less than the par value thereof or, if any Registered Share is to be issued in uncertificated form, the Company&#8217;s books shall reflect the issuance of such Registered Share to the person entitled thereto against payment of the agreed consideration therefor in an amount not less than the par value thereof, all in accordance with the Plan.</font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">This opinion letter is limited to the General Corporation Law of the State of Delaware.  We express no opinion as to the laws, rules or regulations of any other jurisdiction, including, without limitation, the federal laws of the United States of America or any state securities or blue sky laws.</font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">We hereby consent to the filing of this opinion letter as an Exhibit to the Registration Statement and to all references to our Firm included in or made a part of the Registration Statement.  In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act. </font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">The Company is controlled by Telephone and Data Systems, Inc. (&#8220;</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">TDS</font><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">&#8221;).  The following persons are members of this Firm&#58;  Walter C. D. Carlson, a trustee and beneficiary of a voting trust that controls TDS, the non-executive Chairman of the board and member of the board of directors of TDS and a director of the Company&#59; and John P. Kelsh, the General Counsel and Assistant Secretary of TDS and the Company and the General Counsel and&#47;or Assistant Secretary of certain subsidiaries of TDS.</font></div><div><font><br></font></div><div style="text-indent:252pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Very truly yours,</font></div><div style="text-indent:252pt"><font><br></font></div><div style="text-indent:252pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">&#47;s&#47; Sidley Austin LLP</font></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>usm2022forms-8exhibit231.htm
<DESCRIPTION>EX-23.1
<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 2022 Workiva -->
<title>Document</title></head><body><div id="ibfea4e2c85d54f83b8a2a316321ebdb5_33"></div><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:120%">Exhibit 23.1</font></div><div><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:120%">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font></div><div style="text-align:center"><font><br></font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of United States Cellular Corporation of our report dated February 17, 2022 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in the United States Cellular Corporation's Annual Report on Form 10-K for the year ended December&#160;31, 2021.    </font></div><div><font><br></font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">&#47;s&#47; PricewaterhouseCoopers LLP</font></div><div><font><br></font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Chicago, Illinois</font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:120%">May 9, 2022</font></div><div style="height:31.5pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>sidley.jpg
<TEXT>
begin 644 sidley.jpg
M_]C_X  02D9)1@ ! 0$ D "0  #_X1#R17AI9@  34T *@    @ ! $[  (
M   -   (2H=I  0    !   (6)R=  $    :   0T.H<  <   @,    /@
M   <Z@    @
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M                                                 $-L87)K+"!2
M86YD>0    60 P "    %   $*:0!  "    %   $+J2D0 "     S4Y  "2
MD@ "     S4Y  #J'  '   (#   ")H     '.H    (
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
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M10SQPQ6Y5B1'\NYBYSC/8#-=/10 4444 %%%% !1110 4444 %%%% !1110
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M5[M#+R/P(_K78GPCX?(_Y!%K_P!^ZRM4^&^B7L+?8XVL9L?*\;%ES[J?Z8H
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M#   F/ISWR:Z0#  )S[GO5"73/,\00:GYV/)@>'R]O7<0<YS[>E7Z "BBB@
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MXE*@%U # D  9PV. .E:M !1110 4444 %%%% !1110 4444 %%%% !1110
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M$TUQ.T\KA-H+-Z#)P  !U/2KU5K'4;;48Y&M'9O+?8ZO&R,C>A5@".OI5F@
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1
M110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%
M% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M981M0^6491ST.<]./QJ/2O"2:5)9NMV93:SR2Y:/EPT?EJN<\;5 _+M7144
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MS'.3_P#6'8<59HH Q-?\)Z=XDFMY-0,RO!D Q.!N'H<@\?3%;2(L<:H@PJC
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,S[YJ:B@ HHHH __9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
