Delaware

(State of Incorporation)

42-0823980

(I.R.S. Employer Identification No.)

(Check one):

oForm 10-K

oForm 20-F

oForm 11-K

xForm 10-Q

oForm N-SAR   oForm N-CSR

For Period Ended:

March 30, 2008

o Transition Report on Form 10-K

o Transition Report on Form 20-F

o Transition Report on Form 11-K

o Transition Report on Form 10-Q

o Transition Report on Form N-SAR

For the Transition Period Ended: ___________________

Lee Enterprises, Incorporated

Full Name of Registrant

Former Name if Applicable

201 N. Harrison Street, Suite 600

Address of Principal Executive Office (Street and Number)

Davenport, Iowa 52801

(a)

The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;

x

(b)

The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and

(c)

The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

(1)

Name and telephone number of person to contact in regard to this notification:

Carl G. Schmidt
(Name)

563
(Area Code)

383-2179
(Telephone Number)

(2)

Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).             xYes oNo

(3)

Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? xYes oNo

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

For an explanation of the change in results of operations resulting from the impairment charge and the reasons why a reasonable estimate of the results cannot be made, please see the response set forth in Part III to this Form 12b-25. In addition, as announced by the registrant on March 28, 2008 and April 21, 2008, the registrant has recorded a non-cash accounting charge to recognize the current value of its future liability related to acquisition of the five (5%) percent minority share in its St. Louis partnership. Excluding the effect of the impairment charge described in Part III above, results of operations for the second quarter ended March 28, 2008 will reflect a preliminary net loss available to common stockholders of $4,450,000, or $0.10 per share, compared with net income of $11,891,000, or $0.26 per common share, for the comparable period in 2007.

This Notification of Late Filing on Form 12b-25 contains forward-looking statements within the meaning of the Securities Act of 1933 and the Securities Exchange Act of 1934, relating to the registrant’s preliminary estimate of the impairment charge and the registrant’s expectation that it will file its Form 10-Q on or before May 14, 2008. These forward-looking statements involve a number of risks and uncertainties. Except as required by applicable law or regulation, the registrant undertakes no obligation to update these forward-looking statements to reflect events or circumstances that occur after the date on which such statements were made.

Date: May 9, 2008

By:

Carl G. Schmidt

Vice President, Chief Financial Officer,

and Treasurer