<SEC-DOCUMENT>0000821130-24-000033.txt : 20240814
<SEC-HEADER>0000821130-24-000033.hdr.sgml : 20240814
<ACCEPTANCE-DATETIME>20240710090058
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821130-24-000033
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240710

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED STATES CELLULAR CORP
		CENTRAL INDEX KEY:			0000821130
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO TELEPHONE COMMUNICATIONS [4812]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				621147325
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8410 W BRYN MAWR AVE
		STREET 2:		STE 700
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60631
		BUSINESS PHONE:		7733998900

	MAIL ADDRESS:	
		STREET 1:		8410 W BRYN MAWR AVE
		STREET 2:		STE 700
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60631
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head>
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<title>Document</title></head><body><div id="i7390af1861674917b1acd714f3c157a0_35"></div><div style="min-height:31.5pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#929292;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:115%">United States Cellular Corporation</font></div><div style="text-align:center"><font style="color:#929292;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:115%">8410 W. Bryn Mawr Avenue</font></div><div style="text-align:center"><font style="color:#929292;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:115%">Chicago, Illinois 60631</font></div><div style="text-align:center"><font style="color:#929292;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:700;line-height:115%">(773) 399-8900</font></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">July 10, 2024</font></div><div style="text-align:center"><font><br></font></div><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">VIA EDGAR</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%">Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">100 F Street, NE</font></div><div><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Washington, D.C.  20549</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;&#160;&#160;&#160;&#160;United States Cellular Corporation</font></div><div style="padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Registration Statement on Form S-3</font></div><div style="padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Filed February 16, 2024</font></div><div style="padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">File No. 333-277126 </font></div><div style="text-indent:72pt"><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><font style="color:#000000;font-family:'Helvetica',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Pursuant to Rule 461 under the Securities Act of 1933, as amended, United States Cellular Corporation, a Delaware corporation (the &#8220;Company&#8221;), hereby requests that the effective date of the above referenced Registration Statement be accelerated so that it will be declared effective at 4&#58;00 p.m. Washington D.C. time on Monday, July 15, 2024, or as soon as practicable thereafter.</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%">We appreciate your assistance in this matter.</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%">If you have any questions, please contact Mitchel A. Mick of Sidley Austin LLP at 312-853-7898 or mmick&#64;sidley.com (email).  Thank you.</font></div><div style="text-indent:207pt"><font><br></font></div><div style="text-align:right"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:44.027%"><tr><td style="width:1.0%"></td><td style="width:6.786%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:52.843%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:37.071%"></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%">Very truly yours,</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:15pt"><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="9" 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:15pt"><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 style="height:15pt"><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: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="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%">&#47;s&#47; Douglas W. Chambers</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%">Douglas W. Chambers</font></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><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%">Executive Vice President, Chief Financial Officer and Treasurer</font></td></tr></table></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%">cc&#58; Adriana Welton</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>
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</DOCUMENT>
</SEC-DOCUMENT>
