great if you have a green house and don't mind transplanting seedlings. I direct sow into my raised beds and then cover with soil and water. this is done in early spring and produces enough for my family with a bit extra. you have to think about how much space and time you have and how diverse you garden is going to be.
just a nice clean top soil amended with compost and horse poo. lettuce prefers it to be cool out so it is a good early spring or fall crop. I grow it in raise lasagna beds organically. haven't tilled ever.