SecProbe.io

April 30, 2015

Mr. John J. Legere
President and Chief Executive Officer
T-Mobile US, Inc.
12920 SE 38th Street
Bellevue, WA 98006 -1350

Re: T-Mobile US, Inc.
 Form 10-K for Fiscal Year Ended December  31, 2014
Filed February 19, 2015
Form 10 -Q for Fiscal Quarter Ended March 31, 2015
Filed April 28, 2015
Form 8 -K
Filed February 19, 2015
File No. 001-33409

Dear Mr. Legere :

We have reviewed your filing an d have the following comments.  Please comply with the
following comments in future filings.  Confirm in writing that you will do so and explain to us
how you intend to comply.   In some of our comments, we may ask you to provide us with
information so we m ay better understand your disclosure.

Please respond to these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circ umstances, please tell us why in your response.

After reviewing your response to these  comments, we may have  additional comments.

Form 10 -K for Fiscal Year Ended December 31, 2014

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of
Operations

Financial Highlights, page 24

1. The presentation of Adjusted EBITDA, a non -GAAP measure, without presenting the
most directly comparable GAAP measure, net income (loss), appears to attach undue
prominence to the non -GAAP  measure.  Please revise accordingly.

John J. Legere
T-Mobile US, Inc.
April 30, 2015
Page 2

 Operating Expenses, pages 27 and 29

2. Please tell us and disclose the significant components of cost of services, cost of
equipment sales , and selling, general and administrative expenses.  We note that selling,
general and administrative expenses  include retail and customer support employee -
related costs.

Note 1 – Summary of Significant Accounting Policies

Revenue Recognition, page 55

3. We note that your service revenues are “recognized when the service is rendered or
collections are reasonably assured.”  Please tell us why it is appropriate to recognize your
service revenues at the time the collections are reasonably assured but the relate d services
have not been rendered.

Form 10 -Q for Fiscal Quarter Ended March 31, 2015

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of
Operations

Three Months Ended March 31, 2015 Compared to Three Months Ended March 31,  2014

Revenues, Branded Postpaid Revenues, page 21

4. Please tell us and disclose your revenue recognition policy for the Data Stash™ Un -
carrier initiative and how you determined the amount of the deferral revenue related to
this initiative.  Refer to your  basis in the accounting literature.

Form 8 -K filed February 19, 2015

Exhibit 99.1 Fourth  Quarter and Full -Year 2014 Highlights, page 1
Operational and Financial Highlights for the Fourth Quarter and Full -year 2014, page 3

5. The presentation of Adjusted EBITDA, a non -GAAP measure, without presenting the
most directly comparable GAAP measure, net income (loss), appears to attach undue
prominence to the non -GAAP measure.  Please revise accordingly.  In addition, expand
your discussion of Adjusted EBITDA on page 3 to discuss the reasons for the period -to-
period changes net income (loss).  Further, present the projected net income (loss) with
your projected Adjusted EBITDA for the full -year 2015 on page 4.  We note your Form
8-K filed April 28, 2015.

John J. Legere
T-Mobile US, Inc.
April 30, 2015
Page 3

 We urg e all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and  its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

 In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the  filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

You may contact Robert Shapiro, Staff Accountant , at (202) 551 -3273  or Dean Suehiro,
Senior Staff Accountant,  at (202) 551 -3384  if you have questions regarding comments on the
financial statements and related matters.  Please contact Paul Fischer, Attorney -Advisor,  at (202)
551-3415, Celeste Murphy, Legal Branch Chief, at (202) 551 -3257  or me at (202) 551 -3810  with
any other questions.

Sincerely,

 /s/ Robert S. Littlepage, for

 Larry Spirgel
Assistant Director