SEC Comment Letter for LEE ENTERPRISES, Inc (LEE) (CIK 0000058361) (LEE) — Feb 13, 2020
LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)
Date: Feb. 13, 2020 · CIK: 0000058361 · Accession: 0000000000-20-001386
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Reasoning
File numbers found in text: 333-236356
Letter
February 13, 2020 C.D. Waterman Secretary and General Counsel LEE ENTERPRISES, Inc 4600 East 53rd Street Davenport, Iowa 52807 Re:LEE ENTERPRISES, Inc Registration Statement on Form S-3 Filed February 10, 2020 File No. 333-236356 Dear Mr. Waterman: 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 Erin Purnell at 202-551-3454 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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February 13, 2020
C.D. Waterman
Secretary and General Counsel
LEE ENTERPRISES, Inc
4600 East 53rd Street
Davenport, Iowa 52807
Re:LEE ENTERPRISES, Inc
Registration Statement on Form S-3
Filed February 10, 2020
File No. 333-236356
Dear Mr. Waterman:
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 Erin Purnell at 202-551-3454 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing