SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) September 30,
1994
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GTE SOUTH INCORPORATED
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(Exact name of registrant as specified in its charter)
Virginia 2-36292 56-
0656680
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(State or other (Commission (IRS
Employer
jurisdiction of File Number)
Identification No.)
incorporation)
19845 N. U.S. 31, P.O. Box 407, Westfield, Indiana 46074
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 317-896-
6464
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(Former name or former address, if changed since last
report)
GTE SOUTH INCORPORATED
FORM 8-K
ITEM OF INFORMATION
Item 5. Other Events
As previously reported in the GTE South Incorporated Current
Report on Form 8-K dated June 10, 1994 (as amended on October 26,
1994), on December 31, 1993, GTE South Incorporated (the
"Company") entered into an Agreement of Merger with Contel of
Kentucky, Inc., a Kentucky corporation ("Contel Kentucky"),
Contel of North Carolina, Inc., a North Carolina corporation
("Contel North Carolina"), Contel of South Carolina, Inc., a
South Carolina corporation ("Contel South Carolina"), and Contel
of Virginia, Inc., a Virginia corporation ("Contel Virginia").
The agreement provides that the aforementioned companies
(collectively the "Contel Subsidiaries") would merge with and
into the Company, with the Company to be the surviving
corporation in the merger (the "Merger"). Each of the Contel
Subsidiaries is a wholly-owned subsidiary of Contel Corporation,
which itself is a wholly-owned subsidiary of GTE Corporation.
The Contel Subsidiaries provide communication services in the
states of Kentucky, North Carolina, South Carolina and Virginia.
The Merger became effective on September 30, 1994 and has been
accounted for in a manner consistent with a transfer of entities
under common control which is similar to a "pooling of
interests." Subsequent to the Merger, the assets and liabilities
of the Company and Contel Subsidiaries will be carried on the
books of the surviving corporation at the historical values at
which they were carried on their separate books prior to the
merger.
A copy of the Agreement of Merger, dated December 31, 1993,
between the Company, Contel Kentucky, Contel North Carolina,
Contel South Carolina and Contel Virginia was attached as Exhibit
2.1 of the Company's previously filed Current Report on Form 8-K
dated June 10, 1994.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.
GTE SOUTH
INCORPORATED
(Registrant)
Date: October 27, 1994 WILLIAM M. EDWARDS, III
WILLIAM M. EDWARDS, III
Controller
(Chief Accounting Officer)