**EXHIBIT 10.41**

March 5, 2007

Mr. Robert F. Reich

3622 Honey Hill Drive SE

Cedar Rapids, Iowa 52403

Dear Robert:

This letter confirms our discussions regarding youremployment with Hawaiian Telcom, Inc., a Hawaii corporation (the “Company”).  The purpose of this letter is to summarizethe terms of your employment. Notwithstanding anything herein to the contrary, you will be an employeeat-will of the Company.  The Company mayterminate your employment at any time with or without cause, at its discretion.  Likewise, you may terminate your employmentwith the Company at any time for any reason.   We ask that, as acourtesy, however, you give the Company 30 days advance notice, prior to avoluntary employment separation. Additionally, your employment may be terminated if the Company is notsatisfied with the results of a background check, or if information that youprovided in connection with your application is determined by the Company to befalse, inaccurate, or misleading.

**1.             Start Date**: April16, 2007 (“Start Date”).

**2.             Position**:****Vice President and Controller

**3.             Direct Report**:  You shall report to the Chief FinancialOfficer.

**4.             Base Salary**:  $195,000 per year (the “Base Salary”),payable in accordance with the Company’s customary payroll practices.  Paydays are expected to be every other Friday(total of 26 pay days a year).  Yourpaycheck shall be delivered to you or made available to you on such dates.  If a payday falls on a holiday or weekend,you may pick up your paycheck on the weekday immediately preceding the payday.

**5.             Sign-on Bonus**:  In addition to your Base Salary, you willreceive a sign-on bonus of $40,000, payable in two (2) installments.  The first installment, $25,000, will be paidin the first payroll cycle after your start date according to usual payrollprocesses and practices; the second installment, $15,000 will be paid in thefirst payroll cycle after the six-month anniversary of your Start Dateaccording to usual payroll processes and practices.  Both installments are subject to normaltaxes.  If, however, your employment isterminated for Cause, as defined herein, or you voluntarily leave prior to theone year anniversary of your Start Date, the Company’s obligations under thisparagraph shall cease and you shall be obligated to reimburse the Company for theentire sign-on bonus paid to you.  Yoursigned acknowledgement and acceptance of this offer letter authorizes theCompany to make a payroll deduction for reimbursement of said bonus in theevent that you become obligated to reimburse the Company pursuant to thisParagraph 5.
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**6.             Annual Performance Bonus:**  Annual maximum bonus of 50% of BaseSalary.  The availability and amount ofsuch bonus, if any, shall be governed by the terms of the Company’s bonus plan,provided, however, the bonus for the 2007 plan year will not be prorated toreflect your April 16, 2007 Start Date.

**7.             Stock Option**:  You will be eligible to receive a grant of anonqualified stock option to purchase a number of shares of the common stock ofthe Company’s parent, Hawaiian Telcom Holdco, Inc., pursuant to the Company’sstock option plan.  The number of sharessubject to the option grant shall be determined based on financial modelsprepared by or under the direction of the Company or its affiliates which,among other things, assume a certain rate of return on an investment inHawaiian Telcom Holdco, Inc. under various possible future scenarios.  You shall receive options covering that numberof shares as would produce a pre-tax target option value of $750,000 at suchspecified future date as is determined by the Company if as of that date aninvestment in the Company achieved a specified rate of return as determined bythe Company.

**8.             Employee Benefits**:   You shall be eligible to participate inCompany employee benefit plans and programs commensurate with your position andseniority. You shall be entitled to three weeks paid vacation each calendaryear.  Vacation scheduling should becoordinated with your direct supervisor to avoid undue impacts on the Companyand productivity. Unused vacation may carry over to subsequent years up to amaximum of four weeks.  Please note thatthe Company reserves the right to change its benefits package at its solediscretion.

**9.             Relocation Expenses**:  In accordance with the Company’s applicablerelocation plans and policies, the Company shall reimburse you for reasonablerelocation and travel expenses incurred in connection with your move to Hawaii. Such expenses include costs of packing,unpacking and transporting you and your family’s personal effects, includingtransportation of two automobiles and two dogs.  Travel expenses shall include the reasonablecosts for you and your wife from Cedar Rapids to Hawaii to search for a new home,and one-way airline tickets for you and your wife from Cedar Rapids to Hawaii,pursuant to the Company’s travel policy and upon approval of the VicePresident, Human Resources through the Hawaiian Telcom relocation agency.  Interim living expenses prior to the deliveryof your household goods will be part of your relocation expenses per theapproval from the Vice President, Human Resources through the Company’srelocation agent.  Per our executiverelocation policy, you will be reimbursed the usual and customary closing costsfor home sale and home purchase through our relocation agency.  If, however, your employment is terminatedfor Cause, as defined herein, or you voluntarily leave prior to the one yearanniversary of your Start Date, the Company’s obligations under this paragraph shallcease and you shall be obligated to reimburse the Company for all relocationexpenses paid to you.  Your signedacknowledgement and acceptance of this offer letter authorizes the Company tomake a payroll deduction for reimbursement of relocation expenses in the eventthat you become obligated to reimburse the Company pursuant to this Paragraph 9.  Enclosed is a Repayment Agreement which, uponsignature and return, will be forwarded to our relocation agency which will contactyou to assist in your relocation.  Forpurposes of this letter, “Cause” is defined as follows:

Knowingor intentional violation of Company rules, policies, or procedures or any lawor regulation applicable to the Company’s business activities;
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Intentional,reckless or willful neglect of duties;

Unacceptableperformance of duties;

Conviction,plea bargain, or plea of *nolo contendere*or imposition of unadjudicated probation with respect to a crime involvingdishonesty or moral turpitude;

Fraudor dishonesty involving the Company’s business activities;

Unlawfuluse or possession of a controlled substance;

Personalconduct which, in the sole judgment of the Chief Executive Officer, damages theCompany’s reputation.

Priorto a termination for Cause, the Company shall conduct a reasonableinvestigation to determine, based on information reasonably available to theCompany at the time, whether Cause for termination exists.  Nothing in this letter, however, shall bedeemed to alter the employment-at-will relationship.

**10.          Housing Allowance**:  To allow for adjustment to living in Hawaii,the Company shall pay you a reasonable housing allowance of up to $3,000 permonth, based on the Company’s good faith independent verification and analysisof your housing requirements.  Thishousing allowance will be in effect for a period of three (3) years to allowyou and your family to localize into the Hawaii living environment. The three(3) year period will commence as of the earlier of a) six months from yourStart Date, or b) the establishment of your permanent residence as evidenced bythe delivery of your household goods, or a lease agreement or a home purchase closingstatement, whichever occurs first.  Afterthe three (3) year period, the housing allowance will cease.  Such allowance shall be subject to applicablewithholding taxes and paid in lump-sum or periodically, in accordance with theCompany’s policies and procedures. The housing allowance is taxable to you, andyou shall be entitled to an additional payment in an amount such that, afterpayment by you of all income taxes imposed on the housing allowance and theadditional payment, you would retain an amount equal to such housing allowance.

**11.          Severance**:  In the event that your employment isterminated by the Company without Cause, the Company shall, subject to yourexecution of a general waiver and release of claims agreement in the Company’scustomary form, continue to pay, in accordance with normal payroll practices,your Base Salary for the period beginning on the date of such termination ofemployment (“Date of Termination”) and ending on the earliest to occurof (a) the six month anniversary of the Date of Termination or (b) the firstdate you violate any covenant contained in the Hawaiian Telcom BusinessProtection Agreement, attached as Exhibit A.

**12.          Pre-employment Controlled SubstanceTesting**:  This offer ofemployment is conditioned upon a satisfactory pre-employment controlledsubstance test, which will be conducted at the Company’s direction before youare allowed to start work.

**13.          Certain Restrictions**:  You must execute the Hawaiian Telcom BusinessProtection Agreement. Additionally, you shall be subject to the policies,practices and procedures maintained by the Company as set forth in the Company’sCode of Business 
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Conduct, employeehandbook and other Company policies, which may be modified from time totime.  You understand that this offer isconditioned upon an inquiry into your criminal conviction record for the pastten years, and if the Company determines that you have a criminal convictionrecord that bears a rational relationship to the duties and responsibilities ofyour intended position, this offer of employment may be withdrawn.

**14.          Arbitration**:

You agree to and sign the arbitration agreementattached as Exhibit B.

**15.          Interpretation and Severability**:  The words of this letter shall be interpretedaccording to their common meaning.  If anyprovision of this letter is deemed unenforceable for any reason, said provisionshall not affect the remaining terms of this letter and a court, upon motion bythe Company, may amend said provision so as to render it valid and enforceablewhile providing to the Company the maximum protections permitted by law.  Hawaii law shall govern the interpretationand enforcement of this letter.

If you agree with the terms of employment set forth inthis letter, please indicate your understanding and agreement by executing inthe space provided and returning this letter, complete with signed Exhibits Aand B to me by Friday, March 9th.  Byexecuting in the space provided you acknowledge that no promises,representations, understandings  oragreements, either oral or in writing, were made with you that are inconsistentwith the terms of this letter and that this offer of employment shall, in anyevent, supersede any such prior promises, representations, understandings, oragreements.

I look forward to workingwith you in building, developing and integrating the Company into a strongbusiness with a positive community presence.
|                            | Sincerely,                       |
|----------------------------|----------------------------------|
|                       |                             |
|                       |                             |
|                       | /s/ Claire K.S.  Cooper          |
|                       | Claire K.S.  Cooper              |
|                       | Vice President,  Human Resources |
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| Understood,  accepted and  |                             |
| agreed to on  this 8th day |                             |
| of March, 2007             |                             |
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| /s/ Robert Reich           |                             |   |
| Signature                  |                             |
|                       |                             |
| Robert Reich               |                             |   |
| Print Name                 |                             |

 
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