SEC Comment Letter for LEE ENTERPRISES, Inc (LEE) (CIK 0000058361) (LEE) — Mar 31, 2010
LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)
Date: March 31, 2010 · CIK: 0000058361 · Accession: 0000000000-10-017636
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-06227
Letter
Mail Stop 3561 March 31, 2010 Via Fax & U.S. Mail Mr. Carl G. Schmidt Chief Financial Officer 201 N. Harrison Street, Suite 600 Davenport, Iowa 52801
Re: Lee Enterprises, Incorporated Form 10-K for the year ended September 27, 2009 Filed December 11, 2009 File No. 001-06227
Dear Mr. Schmidt:
We have reviewed your response lett er dated March 26, 2010 and have the following comments. Unless otherwise indi cated, we think you should revise your document in future filings in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as deta iled as necessary in your expl anation. In some of our comments, we may ask you to provide us w ith information so we may better understand your disclosure. After reviewing this info rmation, we may raise additional comments. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Please respond to confirm that such comments will be complied with, or, if certain of the comments are deemed inappropr iate, advise the staff of your reason. Your response should be submitted in electronic form, under the label “corresp” with a copy to the staff. Please respond w ithin ten (10) business days. Form 10-K for the year ended September 27, 2009
Signatures
Mr. Carl G. Schmidt Lee Enterprises, Incorporated March 31, 2010 Page 2
1. We note your response to our prior comme nt 3 and reissue the comment. The principal and accounting officer shoul d also sign underneath the language indicating that the following persons have signed on behalf of the Registrant and in their respective capacities. Please refer to Gene ral Instructions D.2. for Signatures on Form 10-K.
******** You may contact Claire Er langer at (202) 551-3301 or Jean Yu at (202) 551-3305 if you have questions regarding comments on the financial statements and related matters. You may contact Susie Block at (202) 551-3210 if you have any questions regarding this comment. Please contact me at (202) 551-3813 with any other questions.
Sincerely,
Linda Cvrkel Branch Chief
Show Raw Text
Mail Stop 3561
March 31, 2010 Via Fax & U.S. Mail
Mr. Carl G. Schmidt Chief Financial Officer 201 N. Harrison Street, Suite 600 Davenport, Iowa 52801
Re: Lee Enterprises, Incorporated
Form 10-K for the year ended September 27, 2009
Filed December 11, 2009
File No. 001-06227
Dear Mr. Schmidt:
We have reviewed your response lett er dated March 26, 2010 and have the
following comments. Unless otherwise indi cated, we think you should revise your
document in future filings in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as deta iled as necessary in your expl anation. In some of our
comments, we may ask you to provide us w ith information so we may better understand
your disclosure. After reviewing this info rmation, we may raise additional comments.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure requirements and to enhance the overall
disclosure in your filing. We look forward to working with you in these respects. We
welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Please respond to confirm that such comments will be complied with, or, if
certain of the comments are deemed inappropr iate, advise the staff of your reason. Your
response should be submitted in electronic form, under the label “corresp” with a copy to the staff. Please respond w ithin ten (10) business days.
Form 10-K for the year ended September 27, 2009
Signatures
Mr. Carl G. Schmidt
Lee Enterprises, Incorporated March 31, 2010 Page 2
1. We note your response to our prior comme nt 3 and reissue the comment. The
principal and accounting officer shoul d also sign underneath the language
indicating that the following persons have signed on behalf of the Registrant and
in their respective capacities. Please refer to Gene ral Instructions D.2. for
Signatures on Form 10-K.
********
You may contact Claire Er langer at (202) 551-3301 or Jean Yu at (202) 551-3305
if you have questions regarding comments on the financial statements and related
matters. You may contact Susie Block at (202) 551-3210 if you have any questions
regarding this comment. Please contact me at (202) 551-3813 with any other questions.
Sincerely,
Linda Cvrkel Branch Chief
VIA FACSIMILE (563) 327-2600