Exhibit
23.1
Consent
of Independent Registered Public Accounting Firm
The Board of
Directors
General
Communication, Inc.:
We consent to the
incorporation by reference in the registration statements (No. 33-60728 and
No. 33-60222) on Form S-8 of General Communication, Inc. of our
reports dated March 20, 2009, with respect to the consolidated balance
sheets of General Communication, Inc. and subsidiaries as of December 31,
2008 and 2007, and the related consolidated statements of operations,
stockholders’ equity, and cash flows for each of the years in the three-year
period ended December 31, 2008, and the effectiveness of internal control
over financial reporting as of December 31, 2008, which reports appear in
the December 31, 2008, annual report on Form 10-K of General
Communication, Inc.
Our report dated
March 20, 2009, refers the Company’s election to change its method of
accounting for recording depreciation on their property and equipment placed in
service in 2008.
Our report dated
March 20, 2009, on the effectiveness of internal control over financial
reporting as of December 31, 2008, expresses our opinion that General
Communication, Inc. did not maintain effective internal control over financial
reporting as of December 31, 2008 because of the effect of two material
weaknesses on the achievement of the objectives of the control criteria and
contains an explanatory paragraph that states General Communication, Inc.’s
internal controls were inadequately designed resulting in material weaknesses
with respect to: (i) The entity-level control related to the selection and
application of accounting policies in accordance with GAAP was not designed to
include policies and procedures to periodically review accounting policies to
ensure ongoing GAAP compliance, and (ii) The internal control over
financial reporting at Alaska DigiTel (a wholly-owned subsidiary) does not
include activities adequate to a) timely identify changes in financial
reporting risks, b) monitor the continued effectiveness of controls, and
c) does not include staff with adequate technical expertise to ensure that
policies and procedures necessary for reliable interim and annual
financial statements are selected and applied.
Our report dated
March 20, 2009, on the effectiveness of internal control over financial
reporting as of December 31, 2008, contains an explanatory paragraph that
states the Company excluded United Utilities, Inc., Unicom, Inc., and Alaska
Wireless, LLC (collectively the Acquired Entities) internal control over
financial reporting from its assessment of the effectiveness of its internal
control over financial reporting except for goodwill and intangible assets
within the scope of its assessment. Our audit of internal control over financial
reporting of General Communication, Inc. also excluded an evaluation of the
internal control over financial reporting of the Acquired Entities except for
goodwill and intangible assets.
(signed) KPMG
LLP
Anchorage,
Alaska
March 20,
2009