UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 12 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report: July 2, 2002
Commission File Number 1-6227
LEE ENTERPRISES, INCORPORATED
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(Exact name of Registrant as specified in its charter)
Delaware 42-0823980
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(State of Incorporation) (I.R.S. Employer Identification No.)
215 N. Main Street, Davenport, Iowa 52801
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(Address of Principal Executive Offices)
(563) 383-2100
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Registrant's telephone number, including area code
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Lee Enterprises, Incorporated (the "Company"), has dismissed McGladrey
& Pullen, LLP as its independent accountant, effective June 30, 2002.
In connection with the audits of the two most recent fiscal years, and
during the interim period prior to the dismissal, there have been no
disagreements with the former accountant on any matter or accounting principle
or practice, financial statement disclosure, or auditing scope or procedure.
The former accountant's report on the consolidated financial statements
of the Company for each of the past two years was unqualified.
The Company has appointed Deloitte & Touche LLP ("Deloitte") as its new
independent accountant, effective July 1, 2002. During the Company's two most
recent fiscal years and during the interim period prior to the appointment,
there have been no consultations with the newly appointed accountant with regard
to either the application of accounting principles as to any specific
transaction, either completed or proposed; the type of audit opinion that would
be rendered on the Company's financial statements; or any matter of disagreement
with the former accountant.
Deloitte was previously appointed by the Company to perform audits of
the combined financial statements of the Newspaper Properties of Howard
Publications, Inc. for the eleven months ended March 31, 2002 and years ended
April 30, 2001 and 2000, which business was acquired by the Company in April
2002. Deloitte has also performed income tax consulting services for the Company
from time to time.
The decision to change independent accountants was recommended by the
Audit Committee of the Company's Board of Directors and approved by the
Company's Board of Directors.
The Company provided McGladrey & Pullen, LLP with a copy of the
foregoing disclosures in advance of the day that these disclosures were filed by
the Company with the Securities and Exchange Commission. Attached as Exhibit 16
is a copy of McGladrey & Pullen, LLP's letter, dated July 2, 2002, stating its
agreement with such statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
C. Exhibits:
16 Former Independent Accountant's Letter.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
LEE ENTERPRISES, INCORPORATED
Date: July 2, 2002 /s/ Carl G. Schmidt
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Carl G. Schmidt
Vice President, Chief Financial Officer,
and Treasurer
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EXHIBIT INDEX
Exhibit
Number Exhibit
16 Former Accountant's Letter
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EXHIBIT 16
July 2, 2002
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Dear Sir/Madam:
We have read the first, second and third paragraphs of Item 4 included in the
Form 8-K dated July 2, 2002, of Lee Enterprises, Incorporated to be filed with
the Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
MCGLADREY & PULLEN, LLP
/s/ Sandra S. Moore
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Sandra S. Moore, Partner
Copy to:
Mr. Carl G. Schmidt, Vice President,
Chief Financial Officer, and Treasurer
LEE ENTERPRISES, INCORPORATED
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