# EDGAR Filing Document

**Accession Number:** 0001579684
**File Stem:** 0000000000-25-008431
**Filing Date:** 2025-8
**Character Count:** 4816
**Document Hash:** b5ebdff0670395550cd00bf3ad83366b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008431.hdr.sgml**: 20251217

**ACCESSION NUMBER**: 0000000000-25-008431

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250812

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** USA TODAY Co., Inc.
- **CENTRAL INDEX KEY:** 0001579684
- **STANDARD INDUSTRIAL CLASSIFICATION:** NEWSPAPERS:  PUBLISHING OR PUBLISHING & PRINTING [2711]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-36097

**BUSINESS ADDRESS:**
- **STREET 1:** 175 SULLY'S TRAIL, SUITE 203
- **CITY:** PITTSFORD
- **STATE:** NY
- **ZIP:** 14534-4560
- **BUSINESS PHONE:** (585) 598-0030

**MAIL ADDRESS:**
- **STREET 1:** 175 SULLY'S TRAIL, SUITE 203
- **CITY:** PITTSFORD
- **STATE:** NY
- **ZIP:** 14534-4560

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Gannett Co., Inc.
- **DATE OF NAME CHANGE:** 20191119

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** New Media Investment Group Inc.
- **DATE OF NAME CHANGE:** 20191118

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Gannett Co., Inc.
- **DATE OF NAME CHANGE:** 20191118
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001579684-25-000007

## Text-Extract

```

                                                             August 12, 2025

Trisha Gosser
Chief Financial Officer
Gannett Co., Inc.
175 Sully's Trail, Suite 203
Pittsford, NY 14534

        Re: Gannett Co., Inc.
            Form 10-K for the Year Ended December 31, 2024
            Form 10-Q for the Quarter Ended June 30, 2025
            Response Letter Dated July 30, 2025
            File No. 001-36097
Dear Trisha Gosser:

       We have reviewed your July 30, 2025 response to our comment letter and
have the
following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our July 16,
2025 letter.

Response Dated July 30, 2025
Form 10-Q for the Quarter Ended June 30, 2025
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Reconciliation of Total Adjusted EBITDA to Net income (loss) attributable to
Gannett, page
35

1.     We note from your response to our prior comment 1, that you will revise
your
       segment information presentation included in the Use of Non-GAAP
Information
       section in your quarterly earnings press releases to align with your
financial reporting
       in the Form 10-Q and specifically, remove the presentation of net income
by segment
       and continue to focus on Adjusted EBITDA as the key performance measure.
       However, we note that your disclosure on page 35 of MD&A in your Form
10-Q for
       the period ended June 30, 2025, which serves as the table reconciling
consolidated
 August 12, 2025
Page 2

      Adjusted EBITDA to net income attributable to Gannett, begins with the
non-GAAP
      Adjusted EBITDA amounts, rather than the GAAP amount of net income.
Please
      note that to avoid giving undue prominence to the non-GAAP financial
measures, the
      reconciliation should begin with the GAAP measure of net income
attributable to
      Gannett. See guidance in Question 102.10(b) of the SEC Staff's Compliance
and
      Disclosure Interpretations on Non-GAAP Financial Measures. Your
disclosure in
      Table 5 on page 11 of your earnings release on Form 8-K should be
similarly
      revised. Please note that the reconciliation needs to only reconcile
consolidated
      Adjusted EBITDA, as each segment Adjusted EBITDA measure when presented
      separately, is not considered a non-GAAP measure. However, disclosing a
total of the
      segment Adjusted EBITDA measures outside the audited financial
statements, would
      make that amount a non-GAAP measure and it would need to be accompanied
by the
      disclosures required by Item 10(e) of Regulation SK.
       Please contact Claire Erlanger at 202-551-3301 or Kevin Woody at
202-551-3629 if
you have questions regarding comments on the financial statements and related
matters.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._