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)  January
13, 1994
                                                  . . . . .
. . . . . .


         GTE HAWAIIAN TELEPHONE COMPANY INCORPORATED
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
   (Exact name of registrant as specified in its charter)
                              
                              

          Hawaii                 2-33059                99-
0049500
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
      (State or other          (Commission            (IRS
Employer
      jurisdiction of          File Number)
Identification No.)
      incorporation)



       1177 Bishop Street, Honolulu, Hawaii
96813
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
     (Address of principal executive offices)           (Zip
Code)


Registrant's telephone number, including area code       808-
546-4511
                                                        . .
. . . . . .



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
    (Former name or former address, if changed since last
                           report)
         GTE HAWAIIAN TELEPHONE COMPANY INCORPORATED
                              
                          FORM 8-K
                              
                     ITEM OF INFORMATION





Item 5. Other Events

        GTE Hawaiian Telephone Company Incorporated today
        announced that its results for the fourth quarter
        of 1993 will include a one-time pre-tax
        restructuring charge of $78.2 million related
        primarily to the implementation of its re-
        engineering plan over the next three years.  The
        restructuring charge will reduce fourth quarter and
        full year net income by $48.2 million.

        The re-engineering plan will redesign and
        streamline processes in order to improve customer-
        responsiveness and product quality, reduce the time
        necessary to introduce new products and services
        and further reduce costs.  The re-engineering plan
        includes $31.3 million to upgrade or replace
        existing customer service and administrative
        systems and enhance network software, $35.4 million
        for employee separation benefits associated with
        workforce reductions and $9.6 million primarily for
        the consolidation of facilities and operations and
        other related costs.  The charge for employee
        separation benefits includes $17.9 million related
        to the recognition of previously deferred
        postretirement health and life insurance costs for
        separating employees.




                         SIGNATURES
                              
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 HAWAIIAN TELEPHONE COMPANY
INCORPORATED
                                             (Registrant)



Date:  January 13, 1994                    By  WILLIAM M.
EDWARDS, III
                                               WILLIAM M.
EDWARDS, III

Controller
                                              (Chief
Accounting Officer)