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CORRESP
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The MARCUS CORPORATION

100 East Wisconsin Avenue, Suite 1900
Milwaukee, Wisconsin 53202

March 28, 2006

Via Edgar

Mr. Steven Jacobs
Branch
Chief

Securities and Exchange
Commission
Division of Corporation Finance; Mail Stop 4561
Washington, D.C. 20549

                  Re:
The
Marcus Corporation; File No. 1-12609;
Form 10-K for the fiscal
year ended May 26, 2005

Dear Mr. Jacobs:

        The
following is our response to your March 15, 2006 letter commenting on our most recent Form
10-K. Our response is numbered to correspond with the number contained in your letter (the
comment text of which is included in italics below).

Form
10-K for the fiscal year ended May 26, 2005

Report
of Independent Registered Public Accounting Firm

1.
Please
confirm to us that your independent auditors have provided you with a
                    signed opinion. In future filings, please   include a signed
audit opinion                     in accordance with Rule 302 of Regulation S-T.
Additionally, please apply this   comment to the Report of Independent Registered
Public Accounting Firm                     On Internal Control Over Financial  Reporting
and Exhibit 23.

We
confirm that our independent auditors have provided us with signed opinions in conjunction
with their Report of Independent Registered Public Accounting Firm, their Report of
Independent Registered Public Accounting Firm On Internal Control Over Financial
Reporting, and their consent contained as Exhibit 23. We will modify future filings in
accordance with your request.

        We
acknowledge that the company is responsible for the adequacy and accuracy of the
disclosure in this filing. We acknowledge that staff comments or changes to disclosure in
response to staff comments do not foreclose the Commission from taking any action with
respect to this filing. We acknowledge that 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
appreciate the Staff’s comments and we hope our response, and our intention to
address your comments in our future filings, satisfactorily address your comments. Please
call me at (414) 905-1100 if you have further questions.

Very
truly yours,

/s/ Douglas A. Neis

Douglas A. Neis

Chief Financial Officer and
Treasurer
(Principal Accounting
Officer)

Cc:
Thomas
F. Kissinger
    The Marcus Corporation
Keith Burns

    Ernst & Young
Steven R. Barth
    Foley & Lardner