SEC Company Response from MARCUS CORP (MCS) (CIK 0000062234) (MCS) — Jul 11, 2008
MARCUS CORP (MCS) (CIK 0000062234)
Date: July 11, 2008 · CIK: 0000062234 · Accession: 0000897069-08-001148
AI Filing Summary & Sentiment
Reasoning
Referenced dates: June 4, 2008
Letter
VIA EDGAR AND FEDERAL EXPRESS Mr. Kevin Woody Accounting Branch Chief Division of Corporation Finance U.S. Securities and Exchange Commission F Street, N.E. Washington, DC 20549-3561 Re: The Marcus Corporation Form 10-K for Fiscal Year Ended May 31, 2007 Filed August 14, 2007
Dear Mr. Woody:
After further discussions with Karen Garnett and Kristina Aberg of the Staff of the Securities and Exchange Commission (the “Staff”), in further response to Comment Number 2 of the Staff’s letter, dated June 4, 2008, with respect to the above-referenced filing, our client, The Marcus Corporation, a Wisconsin corporation (the “Company”), will comply with the Staff’s comment and disclose in its future relevant filings the actual aggregated and averaged amounts of RevPAR, occupancy percentage and average daily room rates for its comparable owned hotels and resorts for the periods reported.
If the Staff has any questions with respect to the foregoing, please contact the undersigned at (414) 297-5662 or Thomas F. Kissinger, the Company’s Vice President, General Counsel and Secretary, at (414) 905-1390.
Very truly yours,
/s/ Steven R. Barth
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ATTORNEYS AT LAW
777 EAST WISCONSIN AVENUE
MILWAUKEE, WISCONSIN 53202-5306
414.271.2400 TEL
414.297.4900 FAX
www.foley.com
July 11, 2008
WRITER'S DIRECT LINE
414.297.5662
sbarth@foley.com Email
CLIENT/MATTER NUMBER
052560-0725
VIA EDGAR AND FEDERAL EXPRESS
Mr. Kevin Woody
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549-3561
Re:
The
Marcus Corporation
Form 10-K for Fiscal
Year Ended May 31, 2007
Filed August 14, 2007
Dear Mr. Woody:
After
further discussions with Karen Garnett and Kristina Aberg of the Staff of the Securities
and Exchange Commission (the “Staff”), in further response to Comment Number 2 of
the Staff’s letter, dated June 4, 2008, with respect to the above-referenced
filing, our client, The Marcus Corporation, a Wisconsin corporation (the
“Company”), will comply with the Staff’s comment and disclose in its future
relevant filings the actual aggregated and averaged amounts of RevPAR, occupancy
percentage and average daily room rates for its comparable owned hotels and resorts for
the periods reported.
If
the Staff has any questions with respect to the foregoing, please contact the undersigned
at (414) 297-5662 or Thomas F. Kissinger, the Company’s Vice President, General
Counsel and Secretary, at (414) 905-1390.
Very truly yours,
/s/ Steven R. Barth
Steven R. Barth
cc:
Douglas
Neis – The Marcus Corporation
Thomas Kissinger – The Marcus Corporation
BOSTON
BRUSSELS
CHICAGO
DETROIT
JACKSONVILLE
LOS ANGELES
MADISON
MILWAUKEE
NEW YORK
ORLANDO
SACRAMENTO
SAN DIEGO
SAN DIEGO/DEL MAR
SAN FRANCISCO
SILICON VALLEY
TALLAHASSEE
TAMPA
TOKYO
WASHINGTON, D.C.