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 | ||