|   |   |   |
|--------|--------|--------|

|   | GCI,      INC.                                              |   |
|--------|-------------------------------------------------------------|--------|
|   | (Exact name      of registrant as specified in its charter) |   |

|   | State      of Alaska                 |   | 0-05890                     |   | 91-1820757               |   |
|--------|--------------------------------------|--------|-----------------------------|--------|--------------------------|--------|
|   | (State or      other Jurisdiction of |   | Commission      File Number |   | (I.R.S      Employer     |   |
|   | Incorporation      or organization)  |   |                        |   | Identification      No.) |   |

|   |   | 2550      Denali Street                       |   |                  |   |   |
|--------|--------|-----------------------------------------------|--------|-----------------------|--------|--------|
|   |   | Suite      1000                               |   |                  |   |   |
|   |   | Anchorage,      Alaska                        |   | 99503                 |   |   |
|   |   | (Address of      Principal Executive offices) |   |  (Zip      Code) |   |   |

|   | NONE                                                               |   |
|--------|--------------------------------------------------------------------|--------|
|   | (Former name      or former address, if changed since last report) |   |

|   | o Written      communications pursuant to Rule 425 under the Securities Act (17 CFR      230.425) |
|--------|---------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

|   | o Soliciting      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR      240.14a-12) |
|--------|----------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

|   | o      Pre-commencement communications pursuant to Rule 14d-2(b) under the      Exchange Act (17 CFR 240.14d-2(b)) |
|--------|--------------------------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

|   | o      Pre-commencement communications pursuant to Rule 13e-4(c) under the      Exchange Act (17 CFR 240.13e-4(c)) |
|--------|--------------------------------------------------------------------------------------------------------------------|

----

| Item      4.02(a) | Non-Reliance      of Previously Issued Financial Statements or a Related Audit Report or      Completed Internal Review |
|-------------------|-------------------------------------------------------------------------------------------------------------------------|

----

|                                                                                             |   | Three months      ended March 31, 2008 |    |
|--------------------------------------------------------------------------------------------------|--------|----------------------------------------|---------|
|                                                                                             |   | As previously      reported1           |    |   | Adjustments |   |   | As      restated |   |
| Consolidated      Income Statement:                                                              |   |                                   |    |   |   |   |   |   |   |
| Revenues                                                                                         |   | $                                      | 134,674 |   |   |   | --- |   |   |   | 134,674 |   |
|                                                                                             |   |                                   |    |   |   |   |   |   |   |   |   |   |
| Cost of goods      sold (exclusive of depreciation and amortization shown separately      below) |   |                                   | 51,311  |   |   |   | --- |   |   |   | 51,311 |   |
| Selling,      general and administrative expenses                                                |   |                                   | 46,406  |   |   |   | --- |   |   |   | 46,406 |   |
| Depreciation      and amortization expense                                                       |   |                                   | 22,782  |   |   |   | 4,461 |   |   |   | 27,243 |   |
| Operating      income                                                                            |   |                                   | 14,175  |   |   |   | (4,461 | ) |   |   | 9,714 |   |
|                                                                                             |   |                                   |    |   |   |   |   |   |   |   |   |   |
| Other income      (expense):                                                                     |   |                                   |    |   |   |   |   |   |   |   |   |   |
| Interest      expense                                                                            |   |                                   | (8,685  | ) |   |   | --- |   |   |   | (8,685 | ) |
| Loan and      senior note fees                                                                   |   |                                   | (223    | ) |   |   | --- |   |   |   | (223 | ) |
| Interest      income                                                                             |   |                                   | 81      |   |   |   | --- |   |   |   | 81 |   |
| Minority      interest                                                                           |   |                                   | (50     | ) |   |   | 1,026 |   |   |   | 976 |   |
| Other      expense, net                                                                          |   |                                   | (8,877  | ) |   |   | 1,026 |   |   |   | (7,851 | ) |
|                                                                                             |   |                                   |    |   |   |   |   |   |   |   |   |   |
| Income before      income tax expense                                                            |   |                                   | 5,298   |   |   |   | (3,435 | ) |   |   | 1,863 |   |
|                                                                                             |   |                                   |    |   |   |   |   |   |   |   |   |   |
| Income tax      expense                                                                          |   |                                   | 2,769   |   |   |   | (248 | ) |   |   | 2,521 |   |
|                                                                                             |   |                                   |    |   |   |   |   |   |   |   |   |   |
| Net income      (loss)                                                                           |   | $                                      | 2,529   |   |   |   | (3,187 | ) |   |   | (658 | ) |
|                                                                                             |   |                                   |    |   |   |   |   |   |   |   |   |   |
| Consolidated      Condensed Statement of Cash Flow:                                              |   |                                   |    |   |   |   |   |   |   |   |   |   |
| Cash provided      by operating activities                                                       |   | $                                      | 35,524  |   |   |   | --- |   |   |   | 35,524 |   |
| Cash used in      investing activities                                                           |   |                                   | (50,830 | ) |   |   | --- |   |   |   | (50,830 | ) |
| Cash used in      financing activities                                                           |   |                                   | 19,397  |   |   |   | --- |   |   |   | 19,397 |   |
|                                                                                             |   |                                   |    |   |   |   |   |   |   |   |   |   |
| 1 As      reported on Form 10-Q for the quarter ended March 31, 2008                             |   |

----

|                                                                                      |   | March 31,      2008          |      |
|-------------------------------------------------------------------------------------------|--------|------------------------------|-----------|
| Consolidated      Condensed Balance Sheet                                                 |   | As previously      reported1 |      |   | Adjustments |   |   | As      restated |   |
| Assets                                                                                    |   |                         |      |   |   |   |   |   |   |
| Total current      assets                                                                 |   | $                            | 140,694   |   |   |   | --- |   |   |   | 140,694 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Property and      equipment in service, net of depreciation                               |   |                         | 519,675   |   |   |   | (4,461 | ) |   |   | 515,214 |   |
| Construction      in progress                                                             |   |                         | 84,950    |   |   |   | --- |   |   |   | 84,950 |   |
| Net property      and equipment                                                           |   |                         | 604,625   |   |   |   | (4,461 | ) |   |   | 600,164 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Total other      assets                                                                   |   |                         | 286,869   |   |   |   | --- |   |   |   | 286,869 |   |
| Total      assets                                                                         |   | $                            | 1,032,188 |   |   |   | (4,461 | ) |   |   | 1,027,727 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Liabilities,      Minority Interest, and Stockholder's Equity                             |   |                         |      |   |   |   |   |   |   |   |   |   |
| Total current      liabilities                                                            |   |                         | 89,235    |   |   |   | --- |   |   |   | 89,235 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Long-term      debt                                                                       |   |                         | 555,667   |   |   |   | --- |   |   |   | 555,667 |   |
| Obligations      under capital leases, excluding current maturities                       |   |                         | 2,306     |   |   |   | --- |   |   |   | 2,306 |   |
| Obligation      under capital lease due to related party, excluding current      maturity |   |                         | 441       |   |   |   | --- |   |   |   | 441 |   |
| Deferred      income taxes                                                                |   |                         | 103,207   |   |   |   | (248 | ) |   |   | 102,959 |   |
| Other      liabilities                                                                    |   |                         | 17,175    |   |   |   | --- |   |   |   | 17,175 |   |
| Total      liabilities                                                                    |   |                         | 768,031   |   |   |   | (248 | ) |   |   | 767,783 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Minority      interest                                                                    |   |                         | 6,528     |   |   |   | (1,026 | ) |   |   | 5,502 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Stockholder's      equity:                                                                |   |                         |      |   |   |   |   |   |   |   |   |   |
| Class A      common stock (no par)                                                        |   |                         | 206,622   |   |   |   | --- |   |   |   | 206,622 |   |
| Paid-in      capital                                                                      |   |                         | 39,996    |   |   |   | --- |   |   |   | 39,996 |   |
| Retained      earnings                                                                    |   |                         | 11,011    |   |   |   | (3,187 | ) |   |   | 7,824 |   |
| Total      stockholder's equity                                                           |   |                         | 257,629   |   |   |   | (3,187 | ) |   |   | 254,442 |   |
| Total      liabilities, minority interest, and stockholder's equity                       |   |                         | 1,032,188 |   |   |   | (4,461 | ) |   |   | 1,027,727 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| 1 As      reported on Form 10-Q for the quarter ended March 31, 2008                      |   |

----

|                                                                                             |   | Three Months      Ended June 30, 2008 |    |
|--------------------------------------------------------------------------------------------------|--------|---------------------------------------|---------|
|                                                                                             |   | As previously      reported1          |    |   | Adjustments |   |   | As      restated |   |
| Consolidated      Income Statement:                                                              |   |                                  |    |   |   |   |   |   |   |
| Revenues                                                                                         |   | $                                     | 142,461 |   |   |   | --- |   |   |   | 142,461 |   |
|                                                                                             |   |                                  |    |   |   |   |   |   |   |   |   |   |
| Cost of goods      sold (exclusive of depreciation and amortization shown separately      below) |   |                                  | 52,448  |   |   |   | --- |   |   |   | 52,448 |   |
| Selling,      general and administrative expenses                                                |   |                                  | 48,260  |   |   |   | --- |   |   |   | 48,260 |   |
| Depreciation      and amortization expense                                                       |   |                                  | 23,707  |   |   |   | 4,001 |   |   |   | 27,708 |   |
| Operating      income                                                                            |   |                                  | 18,046  |   |   |   | (4,001 | ) |   |   | 14,045 |   |
|                                                                                             |   |                                  |    |   |   |   |   |   |   |   |   |   |
| Other income      (expense):                                                                     |   |                                  |    |   |   |   |   |   |   |   |   |   |
| Interest      expense                                                                            |   |                                  | (10,899 | ) |   |   | --- |   |   |   | (10,899 | ) |
| Loan and      senior note fees                                                                   |   |                                  | (879    | ) |   |   | --- |   |   |   | (879 | ) |
| Interest      income                                                                             |   |                                  | 402     |   |   |   | --- |   |   |   | 402 |   |
| Minority      interest                                                                           |   |                                  | 26      |   |   |   | 920 |   |   |   | 946 |   |
| Other      expense, net                                                                          |   |                                  | (11,350 | ) |   |   | 920 |   |   |   | (10,430 | ) |
|                                                                                             |   |                                  |    |   |   |   |   |   |   |   |   |   |
| Income before      income tax expense                                                            |   |                                  | 6,696   |   |   |   | (3,081 | ) |   |   | 3,615 |   |
|                                                                                             |   |                                  |    |   |   |   |   |   |   |   |   |   |
| Income tax      expense                                                                          |   |                                  | 3,191   |   |   |   | (2,502 | ) |   |   | 689 |   |
|                                                                                             |   |                                  |    |   |   |   |   |   |   |   |   |   |
| Net      income                                                                                  |   | $                                     | 3,505   |   |   |   | (579 | ) |   |   | 2,926 |   |
|                                                                                             |   |                                  |    |   |   |   |   |   |   |   |   |   |
| 1 As      reported on Form 10-Q for the quarter ended June 30, 2008                              |   |

----

|                                                                                             |   | Six Months      Ended June 30, 2008 |     |
|--------------------------------------------------------------------------------------------------|--------|-------------------------------------|----------|
|                                                                                             |   | As previously      reported1        |     |   | Adjustments |   |   | As      restated |   |
| Consolidated      Income Statement:                                                              |   |                                |     |   |   |   |   |   |   |
| Revenues                                                                                         |   | $                                   | 277,135  |   |   |   | --- |   |   |   | 277,135 |   |
|                                                                                             |   |                                |     |   |   |   |   |   |   |   |   |   |
| Cost of goods      sold (exclusive of depreciation and amortization shown separately      below) |   |                                | 103,759  |   |   |   | --- |   |   |   | 103,759 |   |
| Selling,      general and administrative expenses                                                |   |                                | 94,666   |   |   |   | --- |   |   |   | 94,666 |   |
| Depreciation      and amortization expense                                                       |   |                                | 46,489   |   |   |   | 8,462 |   |   |   | 54,951 |   |
| Operating      income                                                                            |   |                                | 32,221   |   |   |   | (8,462 | ) |   |   | 23,759 |   |
|                                                                                             |   |                                |     |   |   |   |   |   |   |   |   |   |
| Other income      (expense):                                                                     |   |                                |     |   |   |   |   |   |   |   |   |   |
| Interest      expense                                                                            |   |                                | (19,584  | ) |   |   | --- |   |   |   | (19,584 | ) |
| Loan and      senior note fees                                                                   |   |                                | (1,102   | ) |   |   | --- |   |   |   | (1,102 | ) |
| Interest      income                                                                             |   |                                | 483      |   |   |   | --- |   |   |   | 483 |   |
| Minority      interest                                                                           |   |                                | (24      | ) |   |   | 1,946 |   |   |   | 1,922 |   |
| Other      expense, net                                                                          |   |                                | (20,227  | ) |   |   | 1,946 |   |   |   | (18,281 | ) |
|                                                                                             |   |                                |     |   |   |   |   |   |   |   |   |   |
| Income before      income tax expense                                                            |   |                                | 11,994   |   |   |   | (6,516 | ) |   |   | 5,478 |   |
|                                                                                             |   |                                |     |   |   |   |   |   |   |   |   |   |
| Income tax      expense                                                                          |   |                                | 5,960    |   |   |   | (2,750 | ) |   |   | 3,210 |   |
|                                                                                             |   |                                |     |   |   |   |   |   |   |   |   |   |
| Net      income                                                                                  |   | $                                   | 6,034    |   |   |   | (3,766 | ) |   |   | 2,268 |   |
|                                                                                             |   |                                |     |   |   |   |   |   |   |   |   |   |
| Consolidated      Condensed Statement of Cash Flow:                                              |   |                                |     |   |   |   |   |   |   |   |   |   |
| Cash provided      by operating activities                                                       |   | $                                   | 109,457  |   |   |   | --- |   |   |   | 109,457 |   |
| Cash used in      investing activities                                                           |   |                                | (155,977 | ) |   |   | --- |   |   |   | (155,977 | ) |
| Cash used in      financing activities                                                           |   |                                | 129,149  |   |   |   | --- |   |   |   | 129,149 |   |
|                                                                                             |   |                                |     |   |   |   |   |   |   |   |   |   |
| 1 As      reported on Form 10-Q for the quarter ended June 30, 2008                              |   |

----

|                                                                                      |   | June 30,      2008           |      |
|-------------------------------------------------------------------------------------------|--------|------------------------------|-----------|
| Consolidated      Condensed Balance Sheet                                                 |   | As previously      reported1 |      |   | Adjustments |   |   | As      restated |   |
| Assets                                                                                    |   |                         |      |   |   |   |   |   |   |
| Total current      assets                                                                 |   | $                            | 225,213   |   |   |   | --- |   |   |   | 225,213 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Property and      equipment in service, net of depreciation                               |   |                         | 692,561   |   |   |   | (8,462 | ) |   |   | 684,099 |   |
| Construction      in progress                                                             |   |                         | 115,809   |   |   |   | --- |   |   |   | 115,809 |   |
| Net property      and equipment                                                           |   |                         | 808,370   |   |   |   | (8,462 | ) |   |   | 799,908 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Total other      assets                                                                   |   |                         | 301,174   |   |   |   | --- |   |   |   | 301,174 |   |
| Total      assets                                                                         |   | $                            | 1,334,757 |   |   |   | (8,462 | ) |   |   | 1,326,295 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Liabilities,      Minority Interest, and Stockholder's Equity                             |   |                         |      |   |   |   |   |   |   |   |   |   |
| Total current      liabilities                                                            |   |                         | 117,772   |   |   |   | --- |   |   |   | 117,772 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Long-term      debt                                                                       |   |                         | 702,952   |   |   |   | --- |   |   |   | 702,952 |   |
| Obligations      under capital leases, excluding current maturities                       |   |                         | 96,254    |   |   |   | --- |   |   |   | 96,254 |   |
| Obligation      under capital lease due to related party, excluding current      maturity |   |                         | 1,864     |   |   |   | --- |   |   |   | 1,864 |   |
| Deferred      income taxes                                                                |   |                         | 89,315    |   |   |   | (2,750 | ) |   |   | 86,565 |   |
| Long-term      deferred revenue                                                           |   |                         | 37,738    |   |   |   | --- |   |   |   | 37,738 |   |
| Other      liabilities                                                                    |   |                         | 19,766    |   |   |   | --- |   |   |   | 19,766 |   |
| Total      liabilities                                                                    |   |                         | 1,065,661 |   |   |   | (2,750 | ) |   |   | 1,062,911 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Minority      interest                                                                    |   |                         | 6,502     |   |   |   | (1,946 | ) |   |   | 4,556 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| Stockholder's      equity:                                                                |   |                         |      |   |   |   |   |   |   |   |   |   |
| Class A      common stock (no par)                                                        |   |                         | 206,622   |   |   |   | --- |   |   |   | 206,622 |   |
| Paid-in      capital                                                                      |   |                         | 41,456    |   |   |   | --- |   |   |   | 41,456 |   |
| Retained      earnings                                                                    |   |                         | 14,516    |   |   |   | (3,766 | ) |   |   | 10,750 |   |
| Total      stockholder's equity                                                           |   |                         | 262,594   |   |   |   | (3,766 | ) |   |   | 258,828 |   |
| Total      liabilities, minority interest, and stockholder's equity                       |   |                         | 1,334,757 |   |   |   | (8,462 | ) |   |   | 1,326,295 |   |
|                                                                                      |   |                         |      |   |   |   |   |   |   |   |   |   |
| 1 As      reported on Form 10-Q for the quarter ended June 30, 2008                       |   |

----

|                         |   |   | GCI,      INC.                                  |
|------------------------------|--------|--------|-------------------------------------------------|
|                         |   |   | (Registrant)                                    |
|                         |   |   |                                            |
| Date:      November 13, 2008 |   |   |                                            |
|                         |   |   |                                            |
|                         |   | By     |   /s/      John M. Lowber                  |
|                         |   |   | Name: John M.      Lowber                       |
|                         |   |   | Title:  Secretary,      Treasurer and |
|                         |   |   | Director      (Principal Financial              |
|                         |   |   | and      Accounting Officer)                    |

----