United States Cellular Corporation
8410 W. Bryn Mawr Avenue
Chicago, Illinois 60631
(773) 399-8900
December 21, 2020
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 December 18, 2020
File No. 333-251482
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 Tuesday, December 22, 2020, 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 (phone), 312-853-7036 (fax) or mmick@sidley.com (email). Thank you.
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| Very truly yours, | |
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| UNITED STATES CELLULAR CORPORATION |
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| By: | /s/ Douglas W. Chambers | |
| Douglas W. Chambers | |
| Executive Vice President, Chief Financial Officer and Treasurer |
cc: Stephen P. Fitzell
