<SEC-DOCUMENT>0000821130-24-000035.txt : 20240814
<SEC-HEADER>0000821130-24-000035.hdr.sgml : 20240814
<ACCEPTANCE-DATETIME>20240715143224
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000821130-24-000035
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240715

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>
<!-- Document created using Wdesk -->
<!-- Copyright 2024 Workiva -->
<title>Document</title></head><body><div id="i8cab948acf21407f9059105e91933cd9_1"></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 15, 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%">Division of Corporation Finance</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., Eastern Time on Wednesday, July 17, 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%">Please consider this letter to replace our previous letter, filed as correspondence via EDGAR on July 10, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for July 15, 2024, at 4&#58;00 p.m., Eastern Time (the &#8220;Previous Request&#8221;). We hereby formally withdraw the Previous Request.</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>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
