TEXT-EXTRACT 2 filename2.txt February 7, 2019 R. Elaine Lintecum Chief Financial Officer The McClatchy Company 2100 Q Street Sacaramento, CA 95816 Re: The McClatchy Company Form 10-Q for the Quarter Ended September 30, 2018 File No. 001-38200 Dear Ms. Lintecum: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Transportation and Leisure