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SEC Company Response from LEE ENTERPRISES, Inc (LEE) (CIK 0000058361) (LEE) — Feb 3, 2017

LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)
Date: Feb. 3, 2017 · CIK: 0000058361 · Accession: 0000058361-17-000024

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File numbers found in text: 333-215651

Date
February 3, 2017
Author
LEE ENTERPRISES, INCORPORATED
Form
CORRESP
Company
LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)

Letter

Document

201 N. Harrison St.

Davenport, IA 52801-1939 Ronald A. Mayo

www.lee.net Vice President, Chief Financial Officer

and Treasurer

(563) 383-2557

Fax: (563) 327-2646

ron.mayo@lee.net

February 3, 2017

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Justin Dobbie, Esq., Legal Branch Chief

RE: Lee Enterprises, Incorporated (the “Company”)

Registration Statement on Form S-3

Filed January 20, 2017, as amended February 3, 2017

SEC File No. 333-215651

Ladies and Gentlemen:

In connection with the above-referenced Registration Statement and in accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby request that the effective date of the Registration Statement (Registration No. 333-215651) be accelerated so that it will be declared effective at 4:30 pm, Eastern Time, on February 6, 2017, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Lane & Waterman LLP, by calling Ed Carroll at (563) 324-3246.

Thank you for your assistance with this matter

Very truly yours,
LEE ENTERPRISES, INCORPORATED

Show Raw Text
CORRESP
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		Document

201 N. Harrison St.

Davenport, IA 52801-1939                    Ronald A. Mayo

www.lee.net                        Vice President, Chief Financial Officer

          and Treasurer

(563) 383-2557

Fax: (563) 327-2646

ron.mayo@lee.net

February 3, 2017

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention:  Justin Dobbie, Esq., Legal Branch Chief

RE:     Lee Enterprises, Incorporated (the “Company”)

Registration Statement on Form S-3

Filed January 20, 2017, as amended February 3, 2017

SEC File No. 333-215651

Ladies and Gentlemen:

In connection with the above-referenced Registration Statement and in accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby request that the effective date of the Registration Statement (Registration No. 333-215651) be accelerated so that it will be declared effective at 4:30 pm, Eastern Time, on February 6, 2017, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Lane & Waterman LLP, by calling Ed Carroll at (563) 324-3246.

Thank you for your assistance with this matter

 Very truly yours,

 LEE ENTERPRISES, INCORPORATED

 /s/ Ronald A. Mayo

 By:

 Ronald A. Mayo

 Vice President, Chief Financial Officer

    and Treasurer