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                                                                  EXHIBIT (a)(2)
 
                               September 19, 1995
 
To Our Stockholders:
 
     I am pleased to inform you that on September 13, 1995, The C.R. Gibson
Company entered into a Tender Offer and Merger Agreement with Thomas Nelson,
Inc. and Nelson Acquisition Corp., a wholly-owned subsidiary of Thomas Nelson,
pursuant to which Nelson Acquisition has commenced a cash tender offer to
purchase all of the outstanding shares of C.R. Gibson Common Stock for $9.00 per
share in cash. Under the Agreement, the Offer will be followed by a Merger in
which any remaining shares of C.R. Gibson Common Stock will be converted into
the right to receive the highest price paid per share of C.R. Gibson Common
Stock pursuant to the Offer in cash, without interest.
 
     Your Board of Directors has unanimously determined that the Offer and the
Merger are fair to, and in the best interests of, the Company and its
stockholders, has approved the Offer and the Merger and unanimously recommends
that the C.R. Gibson stockholders accept the Offer and tender their Shares of
C.R. Gibson Common Stock pursuant to the Offer. Having reviewed the best course
for our Company, we are enthusiastic about the prospect of further expanding the
C.R. Gibson business as part of Thomas Nelson.
 
     In arriving at its recommendation, the Board of Directors gave careful
consideration to a number of factors described in the attached Schedule 14D-9
that is being filed today with the Securities and Exchange Commission,
including, among other things, the opinion of Goldman, Sachs & Co., C.R.
Gibson's financial advisor, that the $9.00 per Share in cash to be received by
the holders of C.R. Gibson Common Stock in the Offer and the Merger is fair to
such holders. The reference to the opinion of Goldman, Sachs & Co. is qualified
by the text of such opinion attached as Exhibit (a)(1) to the attached Schedule
14D-9, which is incorporated by reference herein and should be read in its
entirety.
 
     In addition to the attached Schedule 14D-9 relating to the Offer, enclosed
is the Offer to Purchase dated September 19, 1995 of Nelson Acquisition Corp.,
together with related materials, including a Letter of Transmittal to be used
for tendering your shares of C.R. Gibson Common Stock. These documents set forth
the terms and conditions of the Offer and the Merger and provide instructions as
to how to tender your shares. I urge you to read the enclosed material
carefully.
 
                                          Sincerely,
 
                                          FRANK A. ROSENBERRY
                                          President and Chief Executive Officer