<SEC-DOCUMENT>0001183010-20-000004.txt : 20200317
<SEC-HEADER>0001183010-20-000004.hdr.sgml : 20200317
<ACCEPTANCE-DATETIME>20200213161146
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001183010-20-000004
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEE ENTERPRISES, Inc
		CENTRAL INDEX KEY:			0000058361
		STANDARD INDUSTRIAL CLASSIFICATION:	NEWSPAPERS:  PUBLISHING OR PUBLISHING & PRINTING [2711]
		IRS NUMBER:				420823980
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0927

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4600 E. 53RD STREET
		CITY:			DAVENPORT
		STATE:			IA
		ZIP:			52807
		BUSINESS PHONE:		5633832100

	MAIL ADDRESS:	
		STREET 1:		4600 E. 53RD STREET
		CITY:			DAVENPORT
		STATE:			IA
		ZIP:			52807

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEE ENTERPRISES, INC
		DATE OF NAME CHANGE:	20050610

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEE ENTERPRISES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<html>
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    <div style="text-align: left; text-indent: 49.5pt; margin-top: 6pt;"><font style="font-size: 10pt; font-family: Arial; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal;
        text-transform: none;">4600 E. 53rd St.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 270pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-style:
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        font-style: normal; font-variant: normal; text-transform: none;">&#160;&#160;&#160;&#160; </font><font style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-style: normal; font-variant: normal; text-transform:
        none;">Davenport, IA 52807</font></div>
    <div style="text-align: left; text-indent: 49.5pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(49, 92, 255); font-family: Arial; font-style: normal; font-variant: normal; text-transform: none; font-size: 10pt;"><u>www.lee.net</u></div>
    <div style="text-align: left; text-indent: 252pt;"><br>
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    <div><br>
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    <div style="text-align: left; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">February 13, 2020</div>
    <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;"><br>
    </div>
    <div style="text-align: left; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;"><u>VIA EDGAR</u></div>
    <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;"><br>
    </div>
    <div style="text-align: left; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">Division of Corporation Finance</div>
    <div style="text-align: left; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">Securities and Exchange Commission</div>
    <div style="text-align: left; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">100 F Street, N.E.</div>
    <div style="text-align: left; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">Washington, D.C. 20549-7010</div>
    <div style="text-align: left; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">Attention:&#160; Ms. Erin Purnell</div>
    <br>
    <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
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            <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: left;">RE:</div>
            </td>
            <td style="width: 61%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: left;">Lee Enterprises, Incorporated</div>
            </td>
            <td style="width: 27.62%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
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            <td style="width: 7%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
            <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
            <td style="width: 61%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: left;">Registration Statement on Form S-3</div>
            </td>
            <td style="width: 27.62%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
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            <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
            <td style="width: 61%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: left;">Filed February 10, 2020</div>
            </td>
            <td style="width: 27.62%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 7%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
            <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
            <td style="width: 61%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: left;">SEC File No. 333-236356</div>
            </td>
            <td style="width: 27.62%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          </tr>

      </table>
    </div>
    <br>
    <div style="text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">Dear Ms. Purnell:</div>
    <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">In connection with
      the above-referenced Registration Statement and in accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date of the Registration Statement (Registration No. 333-236356)&#160;be accelerated so that it
      will be declared effective at 2:00 pm, Eastern Time, on February 18, 2020, or as soon thereafter as practicable.</div>
    <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">Once the
      Registration Statement has been declared effective, please orally confirm that event with the Company&#8217;s counsel, Lane &amp; Waterman LLP, by calling Ed Carroll at (563) 324-3246.</div>
    <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;"><br>
    </div>
    <div style="text-align: left; text-indent: 36pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">Thank you for your
      assistance with this matter.</div>
    <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;"><br>
    </div>
    <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;"><br>
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        <tr>
          <td style="width: 44%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td colspan="2" style="vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
            <div style="text-align: justify;">Very truly yours,</div>
          </td>
          <td style="width: 20%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
        </tr>
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          <td style="width: 44%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 32%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 20%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 44%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="text-align: justify; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">LEE ENTERPRISES, INCORPORATED</div>
            <div style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</div>
          </td>
          <td style="width: 20%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 44%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td rowspan="2" style="width: 32%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal;
            font-variant: normal; text-transform: none;">
            <div style="text-align: justify;">/s/ C. Dana Waterman III</div>
          </td>
          <td style="width: 20%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 44%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
            <div style="text-align: justify;">By:</div>
          </td>
          <td style="width: 20%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 44%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 32%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
            <div style="text-align: justify;">C. Dana Waterman III</div>
          </td>
          <td style="width: 20%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 44%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 4%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
          <td style="width: 32%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">
            <div style="text-align: justify;">Secretary</div>
          </td>
          <td style="width: 20%; vertical-align: top; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: Arial; font-size: 12pt; font-style: normal; font-variant: normal; text-transform: none;">&#160;</td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
