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                                                            June 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 March 31, 2025
            File No. 001-36097
Dear Trisha Gosser:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       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.

Form 10-K for the year ended December 31, 2024
Notes to Consolidated Financial Statements
Note 8. Debt, page 96

1.     We note your disclosure on page 101 that in connection with the
Convertible Notes
       Exchange for the year ended December 31, 2024, you recognized a gain on
       extinguishment of $114.6 million and a write-off of unamortized original
issue
       discount and unamortized deferred financing costs of $50.3 million and
$1.1 million,
       respectively. Please explain to us how you calculated or determined the
amount of the
       $114.6 million gain.
Note 14. Segment Reporting, page 119

2.     We note your disclosure in Note 14 that the CODM uses Adjusted EBITDA to
       evaluate the performance of the segments and allocate resources.
However, you
       disclose and discuss operating income for each reportable segment in the
Segment
       Results section of MD&A, and disclose an amount of net income
attributable to
 June 12, 2025
Page 2

       Gannett for each reportable segment. Please tell us the measures of
segment profit or
       loss that are provided to the CODM, how those measures are used by the
CODM, and
       how you determined the measure required to be disclosed in the notes to
your
       financial statements in accordance with ASC 280-10-50-28A. In this
regard, if the
       CODM uses more than one measure of a segment   s profit or loss in
assessing segment
       performance and deciding how to allocate resources, the measure required
to be
       reported is that which management believes is determined in accordance
with the
       measurement principles most consistent with those used in measuring the
       corresponding amounts in the consolidated financial statements.

3.     We note that your presentation of revenue by segment includes a line for
   elimination
       of intersegment revenues   , which is presented as one adjusting amount
in the    total
       column. Please revise your presentation as ASC 280-10-50-22 requires
disclosure for
       each reportable segment of revenues from external customers and revenues
from
       transactions with other operating segments. Please provide us with your
proposed
       revised disclosure.

4.     We note that your tabular disclosures of segment information beginning
on page 120
       includes columns for each of the reportable segments, as well as a
column for
          Corporate and other,    which are added to arrive at a    Total
column. This
       presentation appears to result in a total Adjusted EBITDA amount,
inclusive of
       Corporate and other. Please revise to reconcile the total of the
reportable segments
       measures of profit or loss to consolidated income before income taxes.
Refer to ASC
       280-10-50-30(b). In this regard, the reconciliation should include a
single amount for
       the subtotal of the reportable segments    measures of profit or loss
with a
       reconciliation of that amount to consolidated income before income
taxes. Similarly,
       please revise to reconcile the total of reportable segments    revenues
to consolidated
       revenues. Refer to ASC 280-10-50-30(a).

5.     We also note that in this tabular presentation, the    Corporate and
Other    column
       includes amounts for revenue, significant segment expenses, other, and
Adjusted
       EBITDA. ASC 280-10-50-15 requires information about other business
activities and
       operating segments that are not reportable to be combined and disclosed
in an all other
       category separate from other reconciling items in the reconciliations
required by
       paragraphs 280-10-50-30 through 50-31. Please revise your disclosures
accordingly.
       Please provide us with your proposed revised disclosure. See also ASC
280-10-55-48.

6.     We note that as part of your    other expenses    line item, which is
described in footnote
       (a), there is an offsetting amount of $222,844 in the corporate and
other column.
       Please tell us the nature of the amounts included in this total and
revise to separately
       present any significant reconciling items. See guidance in ASC
280-10-50-31.

7.     We note that the reconciliation of total Adjusted EBITDA to consolidated
net loss
       includes a reconciling item titled    non-recurring items.    Please
explain to us and
       revise to disclose the nature of these items. See guidance in ASC
280-10-50-31.
 June 12, 2025
Page 3

Form 10-Q for the Quarter Ended March 31, 2025
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations
Segment Results, page 29

8.     We note your disclosure on page 29 that for the three months ended March
31, 2025,
       Digital other revenues decreased compared to the three months ended
March 31,
       2024, primarily due to a decrease in affiliate and partnership revenues,
mainly due to
       the reversal of revenues, as well as the absence of revenues in 2025 of
$5.2 million
       associated with businesses divested, partially offset by an increase in
syndication
       revenues. Please tell us the amount of the revenue reversal and explain
to us the
       nature of the reversal of revenue and why you believe it was an
appropriate
       adjustment to make in the first quarter of 2025.
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Claire Erlanger at 202-551-3301 or Hugh West at
202-551-3872 with
any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
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