Correspondence 0000821130-24-000033 from UNITED STATES CELLULAR CORP (USM, UZD, UZE, UZF) (CIK 0000821130) (UZD)
UNITED STATES CELLULAR CORP (USM, UZD, UZE, UZF) (CIK 0000821130)
Date: July 10, 2024 · CIK: 0000821130 · Accession: 0000821130-24-000033
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File numbers found in text: 333-277126
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CORRESP 1 filename1.htm Document United States Cellular Corporation 8410 W. Bryn Mawr Avenue Chicago, Illinois 60631 (773) 399-8900 July 10, 2024 VIA EDGAR Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: United States Cellular Corporation Registration Statement on Form S-3 Filed February 16, 2024 File No. 333-277126 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 4:00 p.m. Washington D.C. time on Monday, July 15, 2024, or as soon as practicable thereafter. We appreciate your assistance in this matter. If you have any questions, please contact Mitchel A. Mick of Sidley Austin LLP at 312-853-7898 or mmick@sidley.com (email). Thank you. Very truly yours, UNITED STATES CELLULAR CORPORATION By: /s/ Douglas W. Chambers Douglas W. Chambers Executive Vice President, Chief Financial Officer and Treasurer cc: Adriana Welton