Telephone and Data Systems, Inc.
30 N. LaSalle, Suite 4000
Chicago, IL 60602
312-630-1900
Fax: 312-630-9299
VIA EDGAR
July 25, 2017
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, 2016 Filed February 24, 2017 File No. 001-14157 |
Dear Mr. Spirgel:
We have received your letter dated July 17, 2017 to LeRoy T. Carlson, Jr., Chief Executive Officer, of Telephone and Data Systems, Inc. (the “Company”), 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 August 7, 2017. The Company is requesting additional time to respond because it is in the process of closing its books and completing financial statements for the second quarter of 2017. If you have any questions, please contact the undersigned at (312) 592-5301.
| Yours truly, Telephone and Data Systems, Inc. | |
| By: | /s/ Douglas D. Shuma |
|
| Douglas D. Shuma Senior Vice President – Finance and Chief Accounting Officer |
cc: LeRoy T. Carlson, Jr.
