-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, EcwQkscQXIB6dT8riwM+gvm2s2qjio0eCCdSFD5y9NyaUKd8rbvwkSsxVrr9d03H 0U69acZ15jSND1gpzJc5zw== 0001051512-07-000024.txt : 20080414 0001051512-07-000024.hdr.sgml : 20080414 20071102122635 ACCESSION NUMBER: 0001051512-07-000024 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TELEPHONE & DATA SYSTEMS INC /DE/ CENTRAL INDEX KEY: 0001051512 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 362669023 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 30 NORTH LASALLE STREET STREET 2: STE 4000 CITY: CHICAGO STATE: IL ZIP: 60602 BUSINESS PHONE: 3126301900 MAIL ADDRESS: STREET 1: 30 NORTH LASALLE STREET STREET 2: STE 4000 CITY: CHICAGO STATE: IL ZIP: 60602 CORRESP 1 filename1.htm

Telephone and Data Systems, Inc.
30 N. LaSalle, Suite 4000
Chicago, IL 60602
312-630-1900
Fax: 312-630-9299

November 2, 2007

Mr. Larry Spirgel
Securities and Exchange Commission
100 F. Street, N.E.
Mail Stop 3720
Washington, D.C. 20549

Re:	Telephone and Data Systems, Inc.
	Form 10-K for the Year ended December 31, 2006
	Filed June 19, 2007
	File No. 001-14157

Dear Mr. Spirgel:

We have received your letter dated October 31, 2007 regarding the Securities and Exchange Commission Staff's comments on the above-referenced filing of Telephone and Data Systems, Inc. (the "Company"). This letter is to advise you that we are currently preparing a response to your letter and will seek to respond fully no later than November 26, 2007. The Company requires additional time to respond for the following reasons. Information needs to be obtained before the response can be drafted. After that, the response needs to be drafted and initially circulated to management for its review and comment. Following that, the draft response needs to be sent to and reviewed by the Company's auditors, and by the audit committee and compensation committee of the Company's board of directors, before it can be finalized. The Company estimates that it will require an extension of approximately two additional weeks to complete the foregoing tasks. If you have any questions, please contact Douglas D. Shuma, Senior Vice President and Corporate Controller of the Company, at (608) 664-6122, or Alfred N. Sacha of Sidley Austin LLP, at (312) 853-2939.

	Yours truly,
	Telephone and Data Systems, Inc.

	/s/ Kenneth R. Meyers

	Kenneth R. Meyers Executive Vice President and Chief Financial Officer

cc:	Douglas D. Shuma
	Alfred N. Sacha

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