Telephone & Data ( TDS) and U.S. Cellular ( USM) got a further listing extension from the American Stock Exchange. Now the companies have until June 30 to regain compliance with Amex listing standards. The previous extension was up to Feb. 28. On Nov. 10, the Chicago-based companies had said they would restate financial results for several prior periods resulting in a delay of their third quarter 2005 results. The companies requested additional time to complete their financial review, finalize the restatement and obtain required approvals. The ongoing review is related to specific accounting issues, primarily income taxes. The companies said that they do not expect to file their Forms 10-K for the year ended Dec. 31, 2005 and their Forms 10-Q for the quarter ending March 31 on a timely basis, due to the lengthy restatement process. The companies plan to file the restatements, their Forms 10-Q for the quarter ended Sept. 30, 2005, their Forms 10-K for the year ended Dec. 31, 2005 and their Forms 10-Q for the quarter ending March 31, 2006 sequentially when each of the filings is complete. The companies do not expect to make the last filing until late May or in June 2006.