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United States Cellular Corporation
8410 W. Bryn Mawr Avenue
Chicago, Illinois 60631
(773) 399-8900

May 18, 2021

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 May 17, 2021
						File No. 333-256196

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 Thursday, May 20, 2021, 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.

Very truly yours,
UNITED STATES CELLULAR CORPORATION
By:			/s/ Douglas W. Chambers
			Douglas W. Chambers
			Executive Vice President, Chief Financial Officer and Treasurer

cc: Stephen P. Fitzell