SEC Comment Letter for LEE ENTERPRISES, Inc (LEE) (CIK 0000058361) (LEE) — Jan 30, 2017
LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)
Date: Jan. 30, 2017 · CIK: 0000058361 · Accession: 0000000000-17-003230
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File numbers found in text: 333-215651
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Mail Stop 3561 January 30, 2017 Kevin D. Mowbray President and Chief Executive Officer Lee Enterprises, Incorporated 201 N. Harrison Street, Suite 600 Davenport, IA 52801 Re: Lee Enterprises, Incorporated Registration Statement on Form S-3 Filed January 23 , 2017 File No. 333-215651 Dear Mr. Mowbray : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact John Stickel at 202 -551-3324 or me at 202-551-3369 with any questions. Sincerely, /s/ Justin Dobbie Justin Dobbie Legal Branch Chief Office of Transportation and Leisure