United States Cellular Corporation
8410 W. Bryn Mawr Ave.
Chicago, IL 60631
773-399-8900
Fax: 773-399-8936
VIA EDGAR
April 16, 2013
Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3720
Washington, D.C. 20549
Re: United States Cellular Corporation
Form 10-K for the Fiscal Year ended December 31, 2012
Filed February 26, 2013
File No. 1-09712
Dear Mr. Spirgel:
We have received your letter dated April 5, 2013 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 May 3, 2013. The company is requesting additional time to respond because it is in the process of closing its books and completing financial statements for the first quarter of 2013. If you have any questions, please contact me at (773) 399-4850 or Douglas D. Shuma, Chief Accounting Officer, at (773) 355-3400.
| Yours truly, | ||
| United States Cellular Corporation | ||
| By: | /s/ Steven T. Campbell | |
| Steven T. Campbell | ||
| Executive Vice President – Finance | ||
| Chief Financial Officer and | ||
| Treasurer | ||
