SEC Comment Letter for MARCUS CORP (MCS) (CIK 0000062234) (MCS) — Jun 4, 2013
MARCUS CORP (MCS) (CIK 0000062234)
Date: June 4, 2013 · CIK: 0000062234 · Accession: 0000000000-13-030497
AI Filing Summary & Sentiment
Reasoning
Letter
June 4, 2013 Via E -mail Douglas A. Neis Chief Financial Officer and Treasurer The Marcus Corporation 100 East Wisconsin Avenue, Suite 1900 Milwaukee, WI 53202 -4125
Re: The Marcus Corporation Form 10 -K for fiscal y ear ended May 31, 2012 Filed August 14, 2012 File No. 1-12604
Dear Mr. Neis:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Robert F. Telewicz Jr.
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June 4, 2013 Via E -mail Douglas A. Neis Chief Financial Officer and Treasurer The Marcus Corporation 100 East Wisconsin Avenue, Suite 1900 Milwaukee, WI 53202 -4125 Re: The Marcus Corporation Form 10 -K for fiscal y ear ended May 31, 2012 Filed August 14, 2012 File No. 1-12604 Dear Mr. Neis: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert F. Telewicz Jr. Robert F. Telewicz, Jr. Senior Staff Accountant