December 17, 2018

R. Elaine Lintecum
Chief Financial Officer
The McClatchy Company
2100 Q Street
Sacaramento, CA 95816

       Re: The McClatchy Company
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Form 10-Q for the Quarter Ended September 30, 2018
           Filed November 9, 2018
           File No. 001-38200

Dear Ms. Lintecum:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-Q for the Quarter Ended September 30, 2018

Notes to Condensed Consolidated Financial Statements
Note 1. Significant Accounting Policies
Intangible Assets and Goodwill, page 7

1.    We note that you performed an interim testing of impairment of intangible
newspaper
      mastheads as of September 30, 2018, due to the continuing challenging
business
      conditions in certain markets as of the end of the third quarter of 2018.
Please tell us if
      you performed an interim testing of impairment of goodwill as of
September 30, 2018 due
      to these same market conditions and tell us if you determined the
estimated fair value of
      your reporting units substantially exceeded their carrying value and the
percentage by
      which the fair value of the reporting unit exceeded the carrying value as
of the date of
      most recent test. If an interim impairment test of goodwill was not
performed, please
      explain why you believe one was not required given your operating
environment and
 R. Elaine Lintecum
The McClatchy Company
December 17, 2018
Page 2
         market conditions.


       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Melissa Gilmore at (202) 551-3777 or Jean Yu at (202)
551-3305 with
any questions.



FirstName LastNameR. Elaine Lintecum                      Sincerely,
Comapany NameThe McClatchy Company
                                                          Division of
Corporation Finance
December 17, 2018 Page 2                                  Office of
Transportation and Leisure
FirstName LastName