Correspondence 0000058361-26-000028 from LEE ENTERPRISES, Inc (LEE)
LEE ENTERPRISES, Inc
Date: March 17, 2026 · CIK: 0000058361 · Accession: 0000058361-26-000028
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Reasoning
File numbers found in text: 333-294109
Letter
Document LEE ENTERPRISES, INCORPORATED 4600 E. 53 rd Street Davenport, Iowa 52807 March 17, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Lee Enterprise, Incorporated Registration Statement on Form S-3 File No. 333-294109 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lee Enterprises, Incorporated (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on March 20, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective. Please contact Drew Maliniak of Kirkland & Ellis LLP at (212) 390-4441 or Jennifer L. Lee, P.C. of Kirkland & Ellis LLP at (212) 909-3021, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, LEE ENTERPRISES, INCORPORATED /s/ Joshua P. Rinehults Joshua P. Rinehults Vice President, Interim Chief Financial Officer and Treasurer cc: Jennifer L. Lee, P.C., Kirkland & Ellis LLP Drew Maliniak, Kirkland & Ellis LLP
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CORRESP 1 filename1.htm Document LEE ENTERPRISES, INCORPORATED 4600 E. 53 rd Street Davenport, Iowa 52807 March 17, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Lee Enterprise, Incorporated Registration Statement on Form S-3 File No. 333-294109 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lee Enterprises, Incorporated (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on March 20, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective. Please contact Drew Maliniak of Kirkland & Ellis LLP at (212) 390-4441 or Jennifer L. Lee, P.C. of Kirkland & Ellis LLP at (212) 909-3021, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, LEE ENTERPRISES, INCORPORATED /s/ Joshua P. Rinehults Joshua P. Rinehults Vice President, Interim Chief Financial Officer and Treasurer cc: Jennifer L. Lee, P.C., Kirkland & Ellis LLP Drew Maliniak, Kirkland & Ellis LLP