O   L   S   H   A   N PARK AVENUE TOWER ● 65 EAST 55TH STREET ● NEW YORK, NEW YORK 10022 TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222

March 27, 2014

BY EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Telephone and Data Systems, Inc.

Preliminary Proxy Statement on Schedule 14A

Filed by GAMCO Asset Management Inc.

Dear Sir or Madam:

The above-referenced Preliminary Proxy Statement has been filed as of the date hereof.  Please contact the undersigned at (212) 451-2333, fax (212) 451-2222, if there are any questions or comments regarding this filing.

Very truly yours,

/s/ Steve Wolosky

Steve Wolosky

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