SEC Comment Letter for LEE ENTERPRISES, Inc (LEE) (CIK 0000058361) (LEE) — Aug 31, 2016
LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)
Date: Aug. 31, 2016 · CIK: 0000058361 · Accession: 0000000000-16-090941
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 August 31, 2016 Ronald A. Mayo Chief Financial Officer Lee Enterprises, Incorporated 201 N. Harrison Street, Suite 600 Davenport, Iowa 52801
Re: Lee Enterprises, Incorporated Form 10-K for the Fiscal Year Ended September 27, 2015 Filed December 11, 2015 File No. 001 -06227
Dear Mr. Mayo :
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 filing 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 la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew Mew
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Mail Stop 3561 August 31, 2016 Ronald A. Mayo Chief Financial Officer Lee Enterprises, Incorporated 201 N. Harrison Street, Suite 600 Davenport, Iowa 52801 Re: Lee Enterprises, Incorporated Form 10-K for the Fiscal Year Ended September 27, 2015 Filed December 11, 2015 File No. 001 -06227 Dear Mr. Mayo : 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 filing 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 la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew Mew Andrew Mew Senior Assistant Chief Accountant Office of Transportation and Leisure