<SEC-DOCUMENT>0001567619-22-021504.txt : 20221212
<SEC-HEADER>0001567619-22-021504.hdr.sgml : 20221212
<ACCEPTANCE-DATETIME>20221212170203
ACCESSION NUMBER:		0001567619-22-021504
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20220925
FILED AS OF DATE:		20221212
DATE AS OF CHANGE:		20221212
EFFECTIVENESS DATE:		20221212

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:			0926

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06227
		FILM NUMBER:		221457768

	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>NT 10-K
<SEQUENCE>1
<FILENAME>doc1.htm
<DESCRIPTION>NONE
<TEXT>
<html><head><meta name="description" content="Form 12b-25 - Notification of Late Filing"></meta><meta name="generator" content="EDGARforms by Broadridge Financial Solutions, Inc."></meta><title>Form 12b-25: Notification of Late Filing</title></head><body style="margin:0; text-align:center; font-family:'Times New Roman', Times, serif; font-size:12px; line-height:1.3em"><div style="width:760px; margin:0 auto; text-align:left;"><div style="border-top:4px solid #000; padding-top:8px; line-height:normal"><p style="text-align:center; font-size:16px; font-weight:bold;">
						United States
						<br />
						Securities and Exchange Commission
						<br />
						Washington, D.C. 20549
					</p><h1 style="text-align:center;">FORM 12b-25</h1><h2 style="text-align:center; margin-bottom:0;">Notification of Late Filing</h2><p style="margin-top:0; text-align:center; font-size:14px; font-weight:bold;">
						(Amendment No.
						<font style="border-bottom:1px solid #000; padding:0 1em;">0</font>)*
					</p></div><table cellspacing="5" style="width: 60%; margin:.5em 20%; text-align:center;"><tr><td style="border:1px solid #000; padding:5px 10px;"><strong>OMB Number</strong><br />
              3235-0058
            </td><td style="border:1px solid #000; padding:5px 10px;"><strong>SEC File Number</strong><br />1-6227</td><td style="border:1px solid #000; padding:5px 10px;"><strong>CUSIP Number</strong><br />523768909</td></tr></table><table style="margin: 0 auto; empty-cells: show;"><tr style="margin:.5em 0;"><td rowspan="9" style="vertical-align:top; padding-top: 4px;"><em>(Check one):</em></td><td style="border:1px solid #000; padding: 2px 4px;">
									&#8730;
								</td><td style="padding-right: 1em;">Form 10-K</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td style="padding-right: 1em;">Form 20-F</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td style="padding-right: 1em;">Form 11-K</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td style="padding-right: 1em;">Form 10-Q</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td style="padding-right: 1em;">Form 10-D</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td>Form N-SAR</td></tr><tr style="margin:.5em 0;"><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td>Form N-CSR</td></tr><tr><td colspan="3">For Period Ended:</td><td colspan="5" style="border-bottom: 1px solid #000">September&#160;25,&#160;2022
							&#160;
						</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form 10-K</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form 20-F</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form 11-K</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form 10-Q</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form N-SAR</td></tr><tr><td colspan="4">For the Transition Period Ended:</td><td colspan="8" style="border-bottom: 1px solid #000">
							&#160;
						</td></tr></table><div style="margin:1em auto; padding: 4px; border:1px solid #000; text-align:center;"><p style="font-style:italic; margin:0;">
						Read Instruction (on back page) Before Preparing Form. Please Print or Type.
					</p><p style="font-weight:bold;margin:0;">
						Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.
					</p></div><dl><dt style="margin-bottom: .5em;">
						If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:
					</dt><dd style="margin-left:0; padding-bottom:4px; border-bottom:1px solid #000;">
						&#160;
					</dd></dl><h3 style="margin-top:2em;">Part I - Registrant Information</h3><dl><dd style="margin:0; padding-bottom:2px; border-bottom:1px solid #000; font-size:16px; font-weight:bold; line-height:1.3em;">LEE ENTERPRISES, INCORPORATED</dd><dt style="margin-bottom: 1em; margin-top: 0; padding: 0;">Full Name of Registrant</dt><dd style="margin:0; padding-bottom:2px; border-bottom:1px solid #000;">
									&#160;
								</dd><dt style="margin-bottom: 1em; margin-top: 0; padding: 0;">Former Name if Applicable</dt><dd style="margin:0; padding-bottom:2px; border-bottom:1px solid #000;">4600 E. 53rd Street</dd><dt style="margin-bottom: 1em; margin-top: 0; padding: 0;">
							Address of Principal Executive Office
							<em>(Street and Number)</em></dt><dd style="margin:0; padding-bottom:2px; border-bottom:1px solid #000;">Davenport, IA  52807</dd><dt style="margin-bottom: 1em; margin-top: 0; padding: 0;">City, State and Zip Code</dt></dl><h3 style="margin-top:2em; page-break-before:always;">Part II - Rules 12b-25(b) and (c)</h3><p>If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed.(Check box if appropriate.)</p><table cellpadding="4" cellspacing="0" border="0"><tr><td rowspan="3" style="width:3%; border-right:1px solid #000; padding:4px; vertical-align: middle;"><p style="border:1px solid #000; margin:2px; padding:2px;">
										&#8730;
									</p></td><td style="vertical-align:top;">(a)</td><td>The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense.</td></tr><tr><td style="vertical-align:top;">(b)</td><td>The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and</td></tr><tr><td style="vertical-align:top;">(c)</td><td>The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</td></tr></table><h3 style="margin-top:2em;">Part III - Narrative</h3><dl style="_height:1%;"><dt style="border-left:4px; margin-bottom:.5em;">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q,10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.</dt><dd style="border-left:4px; solid #ddd; margin-left:0; padding:0 0 4px 0;"><p style="margin-bottom:0; padding-bottom:4px; border-bottom:1px solid #000;">Lee Enterprises, Incorporated (the &#8220;Company&#8221;) was unable to file its Annual Report on Form 10-K for the fiscal year ended September 25, 2022 (the &#8220;2022 Form 10-K&#8221;) within the prescribed time period without unreasonable effort or expense because it requires additional time to complete management&#8217;s assessment of the effectiveness of the Company&#8217;s internal control over financial reporting.
<br />
<br />Management is in the process of evaluating deficiencies identified in connection with its assessment of the effectiveness of its internal control over financial reporting as of September 25, 2022, based upon criteria in Internal Control&#8212;Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (&#8220;COSO&#8221;). As a result, the Company requires additional time to finalize its financial statements and related disclosures to be filed as part of the 2022 Form 10-K.</p></dd></dl><h3 style="margin-top:2em;">Part IV - Other Information</h3><ol><li style="margin-bottom:1em;"><p>Name and telephone number of person to contact in regard to this notification</p><table width="100%"><tr style="text-align:center; font-weight:bold; width: 60%;"><td style="border-bottom:1px solid #000; padding:0 1em;">Timothy R. Millage</td><td style="border-bottom:1px solid #000; padding:0 1em; width: 20%;">563</td><td style="border-bottom:1px solid #000; padding:0 1em; width: 20%;">383-2135</td></tr><tr style="text-align:center;"><td style="width: 60%;">(Name)</td><td style="width: 20%;">(Area Code)</td><td style="width: 20%;">(Telephone Number)</td></tr></table></li><li style="margin-bottom:1em;"><p>
							Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act
							of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such
							shorter period that the registrant was required to file such report(s) been filed?
						</p><table><tr><td>Yes&#160;</td><td style="border:1px solid #000; padding: 2px 4px;">
											&#8730;
										</td><td>&#160;No&#160;</td><td style="border:1px solid #000; padding: 2px 4px;">
												&#160;
											</td></tr></table><dl style="margin-top:.5em;"><dt style="margin-bottom:.5em;">If answer is no, identify report(s).</dt><dd style="margin-left:0; padding-bottom:4px; border-bottom:1px solid #000">
										&#160;
									</dd></dl></li><li style="margin-bottom:1em;"><p>Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?</p><table><tr><td>Yes&#160;</td><td style="border:1px solid #000; padding: 2px 4px;">
										&#160;
									</td><td>&#160;No&#160;</td><td style="border:1px solid #000; padding: 2px 4px;">
										&#8730;
									</td></tr></table><dl style="margin-top:.5em;"><dt style="margin-bottom:.5em;">
								If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate,
								state the reasons why a reasonable estimate of the results cannot be made.
							</dt><dd style="margin-left:0; padding:0 0 4px 0; border-bottom:1px solid #000;">
										&#160;
									</dd></dl></li></ol><div style="page-break-before:always; border-top:4px solid #000; border-bottom:6px solid #000; margin-top:2em; padding:2em 0;"><dl style="margin:0 auto; text-align:center;"><dd style="border-bottom: 1px solid #000; margin-left:0; font-size:18px; font-weight:bold; line-height:normal;">LEE ENTERPRISES, INCORPORATED</dd><dt>(Name of Registrant as Specified in Charter)</dt></dl><p>has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized</p><table width="100%"><tr style="height: 0em;"><td style="padding-right:4px; width:5%;">Date:</td><td style="border-bottom:1px solid #000;  text-align:left; font-size:14px; font-weight:bold; width:20%;">12-12-2022</td><td style="padding:0 4px 0 2em; width:8%;">By /s/</td><td style="border-bottom:1px solid #000; padding-right:1em; font-size:14px; font-weight:bold; width:34%;">Timothy R. Millage</td><td style="padding:0 4px 0 2em; width:5%;">Title:</td><td style="border-bottom:1px solid #000; padding-right:1em; font-size:14px; font-weight:bold; width:28%;">Vice President, Chief Financial Officer, and Treasurer</td></tr></table><p>
						INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative.
						The name and title of the person signing the form shall be typed or printed beneath the signature.
						If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer),
						evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.
					</p><div style="border:1px solid #000; margin:2em; padding:4px; text-align:center; line-height:normal; font-weight:bold;"><h4 style="padding:0; margin:0;">Attention</h4><p style="padding:0; margin:0;">Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).</p></div></div></div></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
