Gannett Co Inc

To the Stockholders and the Board of Directors of Gannett Co., Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated statement of operations and comprehensive loss, equity and cash flows of

Gannett Co., Inc. (the "Company") for the year ended December 31, 2022, and the related notes (collectively referred to as the

"consolidated financial statements"). In our opinion, the consolidated financial statements present fairly, in all material respects,

the results of operations and cash flows of Gannett Co., Inc. for the year ended December 31, 2022, in conformity with U.S.

generally accepted accounting principles.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on

the Company’s financial statements based on our audit. We are a public accounting firm registered with the PCAOB and are

required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable

rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the

audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to

error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements,

whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a

test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the

accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the

financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/Ernst & Young LLP

We served as the Company's auditor from 2007 to 2023.

Tysons, Virginia

February 23, 2023, except for the recast 2022 segment information disclosed in Note 14, as to which the date is February 20,