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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><strong>UNITED
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      D. C. 20549</strong></font></div>
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      April 10, 2006</strong></font></div>
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      Inc.</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>505
      Third Avenue East, Oneonta, AL 35121</strong></font></div>
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      (205) 625-3574</strong></font></div>
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      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>see</em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
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      Written communications pursuant to Rule 425 under the Securities Act (17 CFR
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">o</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;
      Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
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      Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
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      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
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      1.01</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Entry
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
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      wholly-owned subsidiary of Otelco Inc. (&#8220;Otelco&#8221;), entered into an Agreement and
      Plan of Merger (the &#8220;Merger Agreement&#8221;) with Mid-Maine Communications, Inc.
      (&#8220;Mid-Maine&#8221;), a Delaware corporation, pursuant to which, upon the terms and
      subject to the conditions set forth in the Merger Agreement, Merger Sub will
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      surviving corporation as a wholly-owned subsidiary of Otelco. </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      consideration for the Merger is $37,750,000, subject to adjustment as provided
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      including, among others, covenants that Mid-Maine will conduct its business
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      will not solicit or consider any other proposals relating to any acquisition
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consummation
      of the Merger is subject to customary conditions, including, among others:
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      approval of the Merger by the stockholders of Mid-Maine; (ii) Otelco obtaining
      debt financing to pay the merger consideration; (iii) approval of the Merger
      by
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      prohibiting the Merger; and (v) the accuracy of Mid-Maine&#8217;s representations and
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</font></div>
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      Merger Agreement may be terminated by mutual agreement of Merger Sub and
      Mid-Maine, or by each of them if the Merger has not closed on or before December
      31, 2006. The Merger Agreement further provides that upon termination of the
      Merger Agreement under certain circumstances, including that Otelco failed
      to
      obtain debt financing as contemplated by the Merger Agreement, Merger Sub will
      be required to pay Mid-Maine a termination fee of $500,000. </font></div>
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      foregoing description of the Merger Agreement is qualified in its entirety
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      reference to the full text of the Merger Agreement, which is filed as Exhibit
      2.1 hereto and is incorporated herein by reference. A copy of the related press
      release issued by Otelco is attached hereto as Exhibit 99.1.</font></div>
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            <td align="left" style="width: 72pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Exhibit
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Agreement
                and Plan of Merger between MM Merger Corp. and Mid-Maine Communications,
                Inc. dated April 10, </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2006</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
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                April 10, 2006</font></div>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
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                Curtis L. Garner, Jr.</font></div>
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                Curtis L. Garner, Jr.</font></div>
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                Chief Financial
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{"company-data": {"conformed-name": "OTELCO INC.", "cik": "0001288359", "assigned-sic": "4813", "irs-number": "522128395", "state-of-incorporation": "AL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-32362", "film-number": "06751441"}, "business-address": {"street1": "505 THIRD AVE E", "city": "ONEONTA", "state": "AL", "zip": "35121", "phone": "205-625-3574"}, "mail-address": {"street1": "505 THIRD AVE E", "city": "ONEONTA", "state": "AL", "zip": "35121"}, "former-company": {"former-conformed-name": "RURAL LEC ACQUISITION LLC", "date-changed": "20040423"}}
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
WASHINGTON,
      D. C. 20549
FORM
      8-K
CURRENT
      REPORT
PURSUANT
      TO SECTION 13 OR 15(d) OF THE
SECURITIES
      EXCHANGE ACT OF 1934
Date
      of
      report (Date of earliest event reported):
April 10, 2006
Otelco
      Inc.
(Exact
      Name of Registrant as Specified in its Charter)
Delaware
1-32362
52-2126395
(State
                of Incorporation)
(Commission
                File Number)
(I.R.S.
                Employer Identification No.)
505
      Third Avenue East, Oneonta, AL 35121
(Address
      of Principal Executive Offices) (Zip Code)
Registrant's
      telephone number, including area code:
(205) 625-3574
Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (
see
General
      Instruction A.2. below):
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
      Act
      (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
      (17 CFR 240.13e-4(c))
Item
      1.01
Entry
      into a Material Definitive Agreement.
On
      April
      10, 2006, MM Merger Corp. ("Merger Sub"), a Delaware corporation and a
      wholly-owned subsidiary of Otelco Inc. ("Otelco"), entered into an Agreement and
      Plan of Merger (the "Merger Agreement") with Mid-Maine Communications, Inc.
      ("Mid-Maine"), a Delaware corporation, pursuant to which, upon the terms and
      subject to the conditions set forth in the Merger Agreement, Merger Sub will
      be
      merged with and into Mid-Maine (the "Merger"), with Mid-Maine continuing as the
      surviving corporation as a wholly-owned subsidiary of Otelco.
The
      consideration for the Merger is $37,750,000, subject to adjustment as provided
      in the Merger Agreement.
The
      Merger Agreement contains customary representations, warranties and covenants,
      including, among others, covenants that Mid-Maine will conduct its business
      in
      the ordinary course of business during the pre-closing period and that Mid-Maine
      will not solicit or consider any other proposals relating to any acquisition
      or
      purchase of Mid-Maine or any of its subsidiaries.
Consummation
      of the Merger is subject to customary conditions, including, among others:
      (i)
      approval of the Merger by the stockholders of Mid-Maine; (ii) Otelco obtaining
      debt financing to pay the merger consideration; (iii) approval of the Merger
      by
      the Maine Public Utilities Commission; (iv) the absence of any actions or orders
      prohibiting the Merger; and (v) the accuracy of Mid-Maine's representations and
      warranties and the absence of a material adverse effect on Mid-Maine.
The
      Merger Agreement may be terminated by mutual agreement of Merger Sub and
      Mid-Maine, or by each of them if the Merger has not closed on or before December
      31, 2006. The Merger Agreement further provides that upon termination of the
      Merger Agreement under certain circumstances, including that Otelco failed
      to
      obtain debt financing as contemplated by the Merger Agreement, Merger Sub will
      be required to pay Mid-Maine a termination fee of $500,000.
The
      foregoing description of the Merger Agreement is qualified in its entirety
      by
      reference to the full text of the Merger Agreement, which is filed as Exhibit
      2.1 hereto and is incorporated herein by reference. A copy of the related press
      release issued by Otelco is attached hereto as Exhibit 99.1.
Item
      9.01
Financial
      Statements and Exhibits.
Exhibit
              No.
Description
2.1
Agreement
                and Plan of Merger between MM Merger Corp. and Mid-Maine Communications,
                Inc. dated April 10,
2006
99.1
Press
                Release of Otelco Inc. dated April 10,
                2006
SIGNATURES
Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this report to be signed on its behalf by the undersigned hereunto
      duly authorized.
OTELCO
                INC.
(Registrant)
Date:
                April 10, 2006
By:
/s/
                Curtis L. Garner, Jr.
Name:
                Curtis L. Garner, Jr.
Title:
                Chief Financial
                Officer