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                                                                  EXHIBIT (A)(4)
 
                                October 16, 1995
 
To Our Stockholders:
 
     Attached is a copy of Amendment No. 2, dated October 16, 1995 ("Amendment
No. 2"), to the Solicitation/Recommendation Statement Pursuant to Section
14(d)(4) of the Securities Exchange Act of 1934, dated September 19, 1995, of
The C. R. Gibson Company (the "Company") on Schedule 14D-9 (the "Schedule
14D-9"). The Schedule 14D-9 relates to the offer by Nelson Acquisition Corp., a
wholly owned subsidiary of Thomas Nelson, Inc. ("Thomas Nelson"), to purchase up
to 100% of the Common Stock of the Company for a purchase price of $9.00 per
share.
 
     The information contained in Amendment No. 2 reflects a proposed settlement
of the claims asserted against the Company and its directors in a purported
class action captioned Crandon Capital Partners v. Bowman, et al. This action
was described in Amendment No. 1, dated September 27, 1995, to the Schedule
14D-9, and the commencement of the action was announced in the Company's press
release dated September 27, 1995.
 
     In particular, Amendment No. 2 provides additional information concerning
the background of the proposed transactions between the Company and Thomas
Nelson and describes certain amendments to the Tender Offer and Merger Agreement
among the Company, Thomas Nelson and Nelson Acquisition Corp. (the "Merger
Agreement").
 
     The Board of Directors of the Company confirms its determination that the
transactions contemplated by the Merger Agreement are fair to, and in the best
interests of, the Company and its stockholders and recommends acceptance of the
Offer and approval of the Merger (as defined in the Merger Agreement).
 
     I urge you to read the enclosed material carefully.
 
                                          Sincerely,
 
                                          FRANK A. ROSENBERRY
                                          President and Chief Executive Officer