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                                                                      Exhibit 26

GTE HAWAIIAN TELEPHONE COMPANY INCORPORATED

                     Invitation For Bids For the Purchase of
               $___,000,000 _____% Debentures, Series _, Due ____


         GTE HAWAIIAN TELEPHONE COMPANY INCORPORATED (the "Company") is inviting
bids from certain investment banks ("Invited Bidders"), each of whom may bid
either individually (a "Sole Bidder") or as part of a group of bidders for which
the Invited Bidder serves as the representative of such group (the
"Representative"), subject to the terms and conditions stated herein, for the
purchase from it of $___,000,000 aggregate principal amount of its ____%
Debentures, Series _, Due ____ (the "Debentures").

1.  Information Respecting the Company and the Debentures.

         Invited Bidders may examine, at the office of the Secretary of the
Company, 600 Hidden Ridge, Irving, Texas 75038, or at the office of GTE Service
Corporation, 10th Floor, One Stamford Forum, Stamford, Connecticut 06904
(Telephone (203) 965-2986), on any business day between 10:00 A.M. and 4:00
P.M., the following:

                  (a)  the Registration Statement on Form S-3 (including the
         Prospectus, documents incorporated by reference and exhibits), with
         respect to the Debentures;

                  (b)  the Restated Articles of Incorporation of the Company, as
         amended;

                  (c) a copy of the Indenture dated as of February 1, 1995
         (herein called the "Indenture") under which the Debentures are to be
         issued, together with the resolution of the Board of Directors of the
         Company specifically authorizing the issuance of the Debentures;

                  (d) the form of Purchase Agreement (including the Standard
         Purchase Agreement Provisions (February 1995 Edition)) to be used in
         submitting bids for the purchase of the Debentures;

                  (e)  the form of questionnaire to be provided by each of the
         bidders; and

                  (f) memoranda prepared by counsel to the Company with respect
         to the status of the Debentures under securities or blue sky laws of
         certain jurisdictions.

         Copies of said documents in reasonable quantities (except the Restated
Articles of Incorporation of the Company, the Indenture, and other exhibits to
the Registration Statement) will be supplied upon request, so long as available,
to Invited Bidders.

         The Company reserves the right to amend the Registration Statement
(including exhibits thereto) and Prospectus and to supplement the Prospectus in
such manner as shall not be unsatisfactory to Messrs. Milbank, Tweed, Hadley &
McCloy. The Company will make copies of any such amendments or supplements
available for examination at the above offices in Irving and Stamford.
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2.  Information Regarding the Bidders to be Furnished to the Company.

         In the case of a bid by a group of bidders, the Representative shall be
designated and authorized as the representative of the several bidders in such
group in the questionnaires filed by the members of the group.

         In the case of a bid by a group of bidders, the Representative shall
provide to the Company in writing a list of the names of any potential bidder in
its group no later than 10:00 A.M. on the business day immediately preceding the
date scheduled for the submission of bids. No bid by a group of bidders will be
accepted by the Company if such group contains a member to which the Company has
objected prior to 5:00 P.M. on the business day immediately preceding the date
scheduled for the submission of bids. Additional members may be added to a group
of bidders after 10:00 A.M. on the business day immediately preceding the date
scheduled for the submission of bids only with the consent of the Company.

         No bid will be considered unless the Sole Bidder, or in the case of a
group of bidders, each member of the group through the Representative, shall
have furnished to the Company, and the Company shall have received, two signed
copies of the form of questionnaire referred to above, properly filled out by
the Sole Bidder or by each member of the group of bidders (the Company
reserving, however, the right to waive the form of the questionnaire or any
irregularity which it deems to be immaterial in any such questionnaire and to
extend either generally or in specific instances the time for furnishing
questionnaires, and specifically reserving the right to obtain all required
bidder information by telegraph or other means of communication). Such copies
shall be furnished to the Company at the office of GTE Service Corporation, 10th
Floor, One Stamford Forum, Stamford, CT 06904, Attention: David S. Kauffman,
Esq., before 5:00 P.M., New York City time on the business day immediately
preceding the date scheduled for the submission of bids (or on such later date
as may be determined pursuant to Section 5 hereof). Notwithstanding the
furnishing of such questionnaires to the Company, any Sole Bidder, or the
Representative on behalf of a group of bidders, thereafter may determine,
without liability to the Company, not to bid, or any of the several members of a
group (other than the Representative) may withdraw therefrom at or before the
time of submission of the bid of such group.

3.  Obligations of a Representative to a Group of Bidders

         In the case of a group of bidders, the Representative shall (i)
distribute to the members of the group any due diligence materials received by
it from the Company and (ii) upon the request of any member of such group,
request from the Company and deliver to such member of the group copies of the
documents listed in Section 1 hereof.

4.  Form and Contents of Bids.

         Each bid shall be for the purchase of all of the Debentures.

         In case the bid of a group of bidders is accepted, the obligations of
the members of the group to purchase the respective principal amounts of
Debentures indicated in the bid shall be several and not joint. Such bidders
shall act through the Representative, who shall be empowered to bind the bidders
in the group. No bidder may submit or participate in more than one bid.

5.  Submission of Bids and Delivery of Confirmation of Bids.

         All bids must be submitted by telephone and confirmed in writing in the
manner set forth in Exhibit A, Confirmation of Bid, attached, signed by the
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Sole Bidder or the Representative on behalf of the members of a group of
bidders. Each bid must specify: (a) the interest rate, which shall be a multiple
of 1/8 of 1%; and (b) the price to be paid to the Company for the Debentures,
which shall be expressed as a percentage of the principal amount of the
Debentures and shall not be less than 98% thereof nor more than 101% thereof.
The Confirmation of Bid shall specify the same interest rate and price specified
in the telephonic bid.

         The Company reserves the right in its discretion from time to time to
postpone the time and the date for submission of bids for an aggregate period of
not exceeding thirty days, and will give notice of any such postponement to each
Invited Bidder, specifying in such notice the changes in the times and dates set
forth in the Purchase Agreement occasioned by such postponement. In the event
that any such postponement should be for a period of more than three full
business days after the date of sending or delivering such notice, the time for
filing of questionnaires by prospective bidders under Section 2 hereof shall by
such notice be postponed to 5:00 P.M., New York City time, at the place of
delivery specified in Section 2 hereof, on the business day immediately
preceding the newly scheduled date for the submission of bids.

6.  Acceptance or Rejection of Bids.

         The Company may reject all bids, but if any bid for the Debentures is
accepted the Company will accept that bid which shall result in the lowest
"annual cost of money" to the Company for the Debentures, and any bid not so
accepted by the Company shall, unless such bid shall be involved in rebidding as
hereinafter provided, be deemed to have been rejected. The lowest annual cost of
money to the Company for the Debentures shall be determined by the Company and
such determination shall be final. In case the lowest annual cost of money to
the Company is provided by two or more such bids, the Company (unless it shall
reject all bids) will give the makers of such identical bids an opportunity (the
duration of which the Company may in its sole discretion determine) to improve
their bids. The Company will accept, unless it shall reject all bids, the
improved bid providing the Company with the lowest annual cost of money for the
Debentures. If upon such rebidding the lowest annual cost of money to the
Company is again provided by two or more improved bids, the Company may without
liability to the maker of any other bid accept any one of such improved bids in
its sole discretion, or may reject all bids. If no improved bid is made within
the time fixed by the Company, the Company may without liability to the maker of
any other bid accept any one of the initially submitted bids providing the
lowest annual cost of money to the Company, or may reject all bids.

         The Company further reserves the right to reject the bid of any Sole
Bidder or group of bidders if the Company, in the opinion of its counsel, may
not lawfully sell the Debentures to such bidder or to any member of such group,
unless, in the case of a group of bidders, prior to 1:00 P.M., New York City
time, on the date on which the bids are submitted, the member or members to
which, in the opinion of the Company's counsel, the Debentures may not be
lawfully sold have withdrawn from the group and the remaining members have
agreed to purchase the Debentures which such withdrawing member or members had
offered to purchase.

7.  Purchase Agreement and Completion of Registration Statement.

         The Company will signify its acceptance of a bid by signing the
Purchase Agreement. The Company shall, upon request, execute the acceptance on
additional number of copies of the Purchase Agreement as shall be reasonably
requested by the Representative of the successful bidders. Upon the
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acceptance of a bid, the successful Sole Bidder, or, in the case of a bid by a
group of bidders, the Representative on behalf of the successful bidders, shall
furnish to the Company, in writing, all information regarding the bidder or
bidders and the public offering, if any, of the Debentures required in
connection with the prospectus supplement to the Registration Statement, any
further information regarding the bidders and the public offering, if any, to be
made by them, which may be required to complete the applications filed by the
Company with public authorities having jurisdiction over the Company, and other
information required by law in respect of the purchase or sale of the Debentures
as herein contemplated.

8.  Delivery of the Debentures.

         The Debentures will be delivered in temporary or definitive form, at
the election of the Company, to the purchasers of the Debentures at the place,
at the time and in the manner indicated in the Purchase Agreement, against
payment of the purchase price therefor as provided in the Purchase Agreement.

9.  Opinion of Counsel for the Purchasers.

         Messrs. Milbank, Tweed, Hadley & McCloy, 1 Chase Manhattan Plaza, New
York, N.Y. 10005, have been requested by the Company to act as counsel for the
successful bidder or bidders of the Debentures and to give to the purchasers an
opinion as outlined in the Purchase Agreement. Such counsel has reviewed or will
review, from the standpoint of possible purchasers of the Debentures, the form
of the Registration Statement and the Prospectus and competitive bidding papers,
including the Purchase Agreement, and has reviewed or will review the corporate
proceedings with respect to the issue and sale of the Debentures. Invited
Bidders may confer with Messrs. Milbank, Tweed, Hadley & McCloy with respect to
any of the foregoing matters at the offices of said firm, 1 Chase Manhattan
Plaza, New York, N.Y. 10005, Attn.: Robert W. Mullen, Jr., Esq. The successful
bidders are to pay the compensation and disbursements of such counsel, except as
otherwise provided in the Purchase Agreement. Such counsel will, on request,
advise any Sole Bidder who has, or the Representative of any group of bidders
who have, furnished questionnaires as provided in Section 2 hereof, of the
amount of such compensation and of the estimated amount of such disbursements.



                                     GTE HAWAIIAN TELEPHONE COMPANY INCORPORATED






______, 199_
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                                                                       EXHIBIT A

                   GTE HAWAIIAN TELEPHONE COMPANY INCORPORATED
                                 (the "Company")

                             CONFIRMATION OF BID FOR

                $___,000,000 ____% Debentures, Series _, Due ____
                               (the "Debentures")

                                      TERMS



Maturity: ________________.

Interest Payable:  Semi-annually on _____ and _____, commencing ______,

                   ____.

Redemption Provisions:

           [The Debentures will not be redeemable prior to maturity.]

                                       OR

         [The New Debentures will not be redeemable prior to ______. Thereafter,
the New Debentures will be redeemable on not less than 30 nor more than 60 days'
notice given as provided in the Indenture, as a whole or in part, at the option
of the Company at the redemption price set forth below. The "initial regular
redemption price" will be the initial public offering price as defined below
plus the rate of interest on the Debentures. The redemption price during the
twelve month period beginning _______ and during the twelve month periods
beginning on each ___________ thereafter through the twelve month period ended
__________ will be determined by reducing the initial regular redemption price
by an amount determined by multiplying (a) 1/_ of the amount by which such
initial regular redemption price exceeds 100% by (b) the number of such full
twelve month periods which shall have elapsed between _________ and the date
fixed for redemption; and thereafter the redemption prices during the twelve
month periods beginning _________ shall be 100%; provided, however, that all
such prices will be specified to the nearest 0.01% or if there is no nearest
0.01%, then to the next higher 0.01%.

         For the purpose of determining the redemption prices of the Debentures,
the initial public offering price of the Debentures shall be the price,
expressed in percentage of principal amount (exclusive of accrued interest), at
which the Debentures are to be initially offered for sale to the public; if
there is not a public offering of the Debentures, the initial public offering
price of the Debentures shall be deemed to be the price, expressed in percentage
of principal amount (exclusive of accrued interest), to be paid to the Company
by the Purchasers.]


NAME OF BIDDER:  _________________________________________________________


TELEPHONE NUMBER TO BE USED TO CALL IN BID:  _____________________________
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TIME AND DATE BID RECEIVED:  ___________________________________________________
           (to be completed by GTE Service Corporation on behalf of the Company)

   By submitting this bid, the bidder named above agrees to the following terms
and conditions:

-  Each bid shall be for the purchase of all of the Debentures.

-  Each bid may be made by a single bidder or by a group of bidders.

- The bidder acknowledges that it (and all members of the bidding group it
represents) has received a copy of the Prospectus dated _________________.

- If the bid is made by a group of bidders, the undersigned represents and
warrants that it is fully authorized by all bidders in the group to act on their
behalf and to bind them to the terms of the Purchase Agreement relating to the
Debentures.

-  Each bid shall specify:

           - the annual interest rate on the Debentures, which rate shall be a
multiple of 1/8%;

           - the price (exclusive of accrued interest) to be paid to the Company
for the Debentures, which price shall not be less than 98% and not more than
101% of the principal amount of the Debentures, and that accrued interest on the
Debentures from _______________, to the date of payment of the Debentures and
the delivery thereof will be paid to the Company by the purchaser or purchasers;
and

           - in the case of a bid by a group of bidders, the name of, and amount
to be purchased by each bidder;

- Bids must be received by 10:00 A.M., New York City time, on ____________,
____, or such later time and/or date as the Company may specify (the "Bid
Time").

-  Bids shall be irrevocable for one (1) hour after the Bid Time.

- The winning bid shall be selected on the basis of the lowest "annual cost of
money" to the Company.

- Whether or not this bid is accepted by the Company, an executed copy of this
Confirmation of Bid must be sent promptly by facsimile to GTE Service
Corporation on behalf of the Company at 203-965-3746 or 203-965-2830.

- If this bid is accepted, upon acceptance the undersigned agrees to promptly
furnish to the Company a signed copy of the Purchase Agreement relating to the
Debentures and a copy of all information required to be included in the
Prospectus relating to the Debentures.

-  Closing Date:  __________________ at 10:00 A.M., New York City time.
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BID:

                                            Interest Rate                    %
                                                            ----------------
                                            Price to be paid to the Company

                 %
----------------





                                            -----------------------------------
                                                     (Name of Bidder)

                                            -----------------------------------
                                                  (Authorized Signature)