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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

Date
January 30, 2017
Author
/s/ Justin Dobbie
Form
UPLOAD
Company
LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)

Letter

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

Show Raw Text
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