United States Cellular Corporation
8410 W. Bryn Mawr Ave., Suite 700
Chicago, IL 60631
773-399-8900
Fax: 773-399-8936
VIA EDGAR/IDEA
May 29, 2009
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 |
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| Form 10-K for the Fiscal Year ended December 31, 2008 |
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| Filed February 26, 2009 |
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| File No. 1-09712 |
Dear Mr. Spirgel:
We have received your letter dated May 27, 2009 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 June 24, 2009. The company is requesting additional time to respond for the following reasons. The company needs sufficient time to consider the comments and to prepare appropriate thoughtful and thorough responses to each of the staff’s eight comments and clear these internally with all appropriate personnel, including financial reporting and accounting policy departments, the principal accounting officer, the principal financial officer and the principal executive officer. Thereafter, the company’s proposed responses to the staff’s comments need to be reviewed by the company’s independent registered public accounting firm and reflect any comments it may have. In addition, the timeline includes time for communication with the audit committee. Accordingly, the company is requesting additional time to respond to the staff’s comments so that it can satisfy all necessary and appropriate controls and procedures in finalizing and approving the responses. In the interim, if you have any questions or comments, please contact the undersigned at (773) 399-4850.
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| Yours truly, | |
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| United States Cellular Corporation | |
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| By: | /s/ Steven T. Campbell |
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| Steven T. Campbell |
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| Executive Vice President — Finance, |
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| Chief Financial Officer and |
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| Treasurer |