SEC Company Response from LEE ENTERPRISES, Inc (LEE) (CIK 0000058361) (LEE) — Jan 27, 2006

LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)
Date: Jan. 27, 2006 · CIK: 0000058361 · Accession: 0001183010-06-000006

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Date

January 27, 2006

Author

Branch Chief

Form

CORRESP

Company

LEE ENTERPRISES, Inc (LEE) (CIK 0000058361)

Letter

Securities and Exchange Commission Re: Lee Enterprises, Incorporated Form 10-K for the year ended September 30, 2005 Commission File No. 1-6227

Dear Ms. Cvrkel:

This is in response to your January 12, 2006 letter, which was received by Lee Enterprises, Incorporated via facsimile on January 13, 2006. We are preparing our response to the comments contained in your letter and will furnish them to you via EDGAR no later than February 3, 2006. Absent advice to the contrary, we will assume that this is satisfactory.

Very truly yours,
C. D. Waterman III

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CORRESP
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LEE ENTERPRISES, INCORPORATED

201 N. Harrison Street, Suite 600

Davenport, Iowa 52801-1924

January 27, 2006

Ms. Linda Cvrkel

Branch Chief

Securities and Exchange Commission

100 F. Street, N.E.

Washington, DC  20549

            Re:

            Lee Enterprises, Incorporated

            Form 10-K for the year ended September 30, 2005

            Commission File No. 1-6227

Dear Ms. Cvrkel:

This is in response to your January 12, 2006 letter, which was received by Lee Enterprises, Incorporated via facsimile on January 13, 2006.  We are preparing our response to the comments contained in your letter and will furnish them to you via EDGAR no later than February 3, 2006.  Absent advice to the contrary, we will assume that this is satisfactory.

            Very truly yours,

            C. D. Waterman III

            Secretary and General Counsel

CDWIII/dc

cc/Mr. Carl G. Schmidt

SecProbe.io