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SEC Comment Letter for MARCUS CORP (MCS) (CIK 0000062234) (MCS) — Sep 14, 2018

MARCUS CORP (MCS) (CIK 0000062234)
Date: Sept. 14, 2018 · CIK: 0000062234 · Accession: 0000000000-18-028730

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File numbers found in text: 333-227217

Date
September 13, 2018
Author
Gregory S. Marcus
Form
UPLOAD
Company
MARCUS CORP (MCS) (CIK 0000062234)

Letter

September 13, 2018 Gregory S. Marcus President and Chief Executive Officer Marcus Corp. 100 East Wisconsin Ave., Suite 1900 Milwaukee, WI 53202 Re:Marcus Corp. Registration Statement on Form S-3 Filed September 7, 2018 File No. 333-227217 Dear Mr. Marcus: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Julie Griffith at 202-551-3267 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure

Show Raw Text
September 13, 2018
Gregory S. Marcus
President and Chief Executive Officer
Marcus Corp.
100 East Wisconsin Ave., Suite 1900
Milwaukee, WI 53202
Re:Marcus Corp.
Registration Statement on Form S-3
Filed September 7, 2018
File No. 333-227217
Dear Mr. Marcus:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Julie Griffith at 202-551-3267 with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure