SEC Comment Letter 0000000000-24-011584 to MARCUS CORP (MCS) (CIK 0000062234) (MCS)
MARCUS CORP (MCS) (CIK 0000062234)
Date: Oct. 15, 2024 · CIK: 0000062234 · Accession: 0000000000-24-011584
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File numbers found in text: 333-282521
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October 15, 2024
Gregory S. Marcus
President and Chief Executive Officer
Marcus Corp
111 East Kilbourn Avenue, Suite 1200
Milwaukee, Wisconsin 53202
Re:Marcus Corp
Registration Statement on Form S-3
Filed October 7, 2024
File No. 333-282521
Dear Gregory S. 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 Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Garrett F. Bishop