TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 15, 2022 Timothy Millage Vice President, Chief Financial Officer and Treasurer Lee Enterprises, Inc 4600 E 53rd Street Davenport, Iowa 52807 Re: Lee Enterprises, Inc Form 10-K for the fiscal year ended September 26, 2021 File No. 001-06227 Dear Mr. Millage: We have completed our review of your filing. 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 Manufacturing