Exhibit 6
                                 [Company Logo]

                                  May 14, 1999


To Our Shareholders:

         I am pleased to inform you that on May 10, 1999, ReSound Corporation
(the "Company") entered into an Agreement and Plan of Merger with GN Great
Nordic Ltd. and GN Acquisition Corporation, an indirect wholly-owned subsidiary
of GN Great Nordic Ltd. Under the Agreement, GN Acquisition Corporation has
commenced a cash tender offer to purchase all of the outstanding shares of the
Company's Common Stock for $8.00 per share. The Offer will be followed by a
Merger in which any remaining shares of the Company's Common Stock will be
converted into the right to receive $8.00 per share in cash, without interest.

         THE BOARD OF DIRECTORS OF THE COMPANY HAS UNANIMOUSLY DETERMINED THAT
EACH OF THE OFFER, THE MERGER AND THE STOCK OPTION AGREEMENT DESCRIBED HEREIN IS
FAIR TO, AND IN THE BEST INTERESTS OF, THE COMPANY AND ITS SHAREHOLDERS, HAS
APPROVED THE OFFER, THE MERGER AND THE STOCK OPTION AGREEMENT AND RECOMMENDS
THAT THE COMPANY'S SHAREHOLDERS ACCEPT THE OFFER AND TENDER THEIR SHARES
PURSUANT TO THE OFFER.

         In arriving at its recommendation, the Board of Directors gave careful
consideration to a number of factors, which are described in the attached
Schedule 14D-9 that has been filed today with the Securities and Exchange
Commission. These factors include, among other things, the written opinion dated
May 5, 1999 of BancBoston Robertson Stephens Inc., the Company's financial
advisor, that, as of such date and based upon and subject to the matters set
forth therein, the $8.00 in cash to be paid in the Offer and the Merger was fair
from a financial point of view to the shareholders of the Company.

         In addition to the attached Schedule 14D-9 relating to the Offer, also
enclosed is the Offer to Purchase, dated May 14, 1999, of GN Acquisition
Corporation, together with related materials to be used for tendering your
shares. 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 materials carefully.

                                   Sincerely,




                                   /s/ Russell D. Hays
                                   Russell D. Hays
                                   President and Chief Executive Officer