SEC Comment Letter for LEE ENTERPRISES, Inc (LEE) (CIK 0000058361) (LEE) — Feb 27, 2013
LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)
Date: Feb. 27, 2013 · CIK: 0000058361 · Accession: 0000000000-13-010877
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-06227
Letter
February 27 , 2013 Via E-Mail Mr. Carl G. Schmidt Chief Financial Officer Lee Enterprises Inc. 201 North Harrison Street Suite 600 Davenport, IA 52801 -1939
Re: Lee Enterprises , Inc. Form 10-K for the year ended September 30, 2012 Filed December 14 , 2012 File No. 001-06227
Dear Mr. Schmidt :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of t he United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincere ly,
/s/ Linda Cvrkel
Linda Cvrkel Branch Chief
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February 27 , 2013 Via E-Mail Mr. Carl G. Schmidt Chief Financial Officer Lee Enterprises Inc. 201 North Harrison Street Suite 600 Davenport, IA 52801 -1939 Re: Lee Enterprises , Inc. Form 10-K for the year ended September 30, 2012 Filed December 14 , 2012 File No. 001-06227 Dear Mr. Schmidt : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of t he United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincere ly, /s/ Linda Cvrkel Linda Cvrkel Branch Chief