United States Cellular Corporation
8410 W. Bryn Mawr Avenue
Chicago, Illinois 60631
(773) 399-8900
March 23, 2016
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: |
United States Cellular Corporation |
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Registration Statement on Form S-3 |
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Filed February 24, 2016 |
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File No. 333-209673 |
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Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, United States Cellular Corporation, a Delaware corporation (the “Company”), hereby requests that the effective date of the above referenced Registration Statement be accelerated so that it will be declared effective at 1:00 p.m. Washington D.C. time on Friday, March 25, 2016, or as soon as practicable thereafter.
The Company hereby acknowledges with respect to the above-referenced filing that:
We appreciate your assistance in this matter.
If you have any questions, please contact Alfred N. Sacha of Sidley Austin LLP at 312-853-2939 (phone), 312-853-7036 (fax) or asacha@sidley.com (email). Thank you.
Very truly yours, |
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UNITED STATES CELLULAR CORPORATION |
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By: |
/s/ LeRoy T. Carlson, Jr. |
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LeRoy T. Carlson, Jr. |
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Chairman |
cc: Alfred N. Sacha
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