Telephone and Data Systems, Inc.

30 N. LaSalle, Suite 4000

Chicago, IL  60602

312-630-1900

Fax:  312-630-9299

VIA EDGAR/IDEA

May 29, 2009

Mr. Larry Spirgel

Assistant Director

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, 2008
	Filed February 26, 2009
	File No. 001-14157

Dear Mr. Spirgel:

We have received your letter dated May 27, 2009 relating to the above referenced filing. This letter is to advise you that we are currently preparing responses to your comments and will seek to respond fully no later than June 24, 2009.  The company is requesting additional time to respond for the following reasons.  The company needs sufficient time to consider the comments and to prepare appropriate thoughtful and thorough responses to each of the staff’s nine comments and clear these internally with all appropriate personnel, including financial reporting and accounting policy departments, the principal accounting officer, the principal financial officer and the principal executive officer.  Thereafter, the company’s proposed responses to the staff’s comments need to be reviewed by the company’s independent registered public accounting firm and reflect any comments it may have.  In addition, the timeline includes time for communication with the audit committee.  Accordingly, the company is requesting additional time to respond to the staff’s comments so that it can satisfy all necessary and appropriate controls and procedures in finalizing and approving the responses. In the interim, if you have any questions or comments, please contact the undersigned at (312) 592-5304 or Douglas D. Shuma, Senior Vice President and Corporate Controller, at (608) 664-6122.

Yours truly,
Telephone and Data Systems, Inc.
By:	/s/ Kenneth R. Meyers
		Kenneth R. Meyers
		Executive Vice President and
		Chief Financial Officer

cc:           Douglas D. Shuma