# EDGAR Filing Document

**Accession Number:** 0002057463
**File Stem:** 0000000000-25-006023
**Filing Date:** 2025-6
**Character Count:** 3691
**Document Hash:** 96aa6e57d70afae4aa18134e3f653c8a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006023.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0000000000-25-006023

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250606

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GCI Liberty, Inc.
- **CENTRAL INDEX KEY:** 0002057463
- **STANDARD INDUSTRIAL CLASSIFICATION:** CABLE & OTHER PAY TELEVISION SERVICES [4841]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-286272

**BUSINESS ADDRESS:**
- **STREET 1:** 12300 LIBERTY BLVD
- **CITY:** ENGLEWOOD
- **STATE:** CO
- **ZIP:** 80112
- **BUSINESS PHONE:** 7208755700

**MAIL ADDRESS:**
- **STREET 1:** 12300 LIBERTY BLVD
- **CITY:** ENGLEWOOD
- **STATE:** CO
- **ZIP:** 80112
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-25-029933

## Text-Extract

```

                                                            June 6, 2025

Ronald A. Duncan
President and Chief Executive Officer
GCI Liberty, Inc.
12300 Liberty Blvd.
Englewood, Colorado 80112

       Re: GCI Liberty, Inc.
           Amendment No. 2 to Registration Statement on Form S-1
           Filed May 28, 2025
           File No. 333-286272
Dear Ronald A. Duncan:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe the comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our May 20, 2025
letter.

Amendment No. 2 to Registration Statement on Form S-1
Index to Financial Statements
Combined Statements of Operations, page F-16

1.     We have reviewed your response to prior comment no. 2. We note that you
state
          Operating expenses includes certain immaterial direct and indirect
selling expenses.
       Please clarify why the Operating Expense (exclusive of depreciation and
       amortization) is significantly more than the Operating Expense
(excluding stock-
       based compensation) presented in Segment footnote disclosure in Liberty
Broadband
       Corporation   s Form 10-K for the fiscal year ended December 31, 2024.
This comment
       also applies to page F-3 of the Form S-1 and Liberty Broadband
Corporation   s Form
       10-Q for the quarterly period ended March 31, 2025. In this regard,
please confirm
       that operating expense (exclusive of depreciation and amortization)
represent
 June 6, 2025
Page 2

       expenses incurred in providing services and products to your customers.
Refer to Rule
       5-03(b)(2) and (4) of Regulation S-X.
        Please contact Amanda Kim at 202-551-3241 or Stephen Krikorian at
202-551-3488
if you have questions regarding comments on the financial statements and
related
matters. Please contact Kathleen Krebs at 202-551-3350 or Larry Spirgel at
202-551-3815
with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:   Jeeho Lee, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._