Both U.S. Cellular and TDS have completed the financial restatements that they had started last November, and now are catching up on regulatory filings that were delayed by the need to finish the restatements, Carlson said at a conference in New York earlier this week. He said that the companies expect to file their 10-K forms for 2005 "imminently," and that the filing for the first quarter of 2006 should be done by the end of June.