# EDGAR Filing Document

**Accession Number:** 0000058361
**File Stem:** 0000058361-26-000028
**Filing Date:** 2026-3
**Character Count:** 2565
**Document Hash:** a358715dd59c01971ee2499eb5a17a54
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000058361-26-000028.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0000058361-26-000028

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LEE ENTERPRISES, Inc
- **CENTRAL INDEX KEY:** 0000058361
- **STANDARD INDUSTRIAL CLASSIFICATION:** NEWSPAPERS:  PUBLISHING OR PUBLISHING & PRINTING [2711]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 420823980
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0929

**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

**LEE ENTERPRISES, INCORPORATED**

4600 E. 53<sup>rd</sup> Street

Davenport, Iowa 52807

March 17, 2026

**VIA EDGAR**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

**Re:&nbsp;&nbsp;&nbsp;&nbsp; Lee Enterprise, Incorporated**

&nbsp;&nbsp;&nbsp;&nbsp;**Registration Statement on Form S-3**

&nbsp;&nbsp;&nbsp;&nbsp;**File No. 333-294109**

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lee Enterprises, Incorporated (the "***Company***") hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on March 20, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Drew Maliniak of Kirkland & Ellis LLP at (212) 390-4441 or Jennifer L. Lee, P.C. of Kirkland & Ellis LLP at (212) 909-3021, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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| |
|:---|
| Sincerely, |
| **LEE ENTERPRISES, INCORPORATED** |
| /s/ Joshua P. Rinehults |
| Joshua P. Rinehults |
| *Vice President, Interim Chief Financial Officer and Treasurer* |

---

cc: Jennifer L. Lee, P.C., Kirkland & Ellis LLP <br> Drew Maliniak, Kirkland & Ellis LLP

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