SEC Company Response from MARCUS CORP (MCS) (CIK 0000062234) (MCS) — Jul 15, 2008

MARCUS CORP (MCS) (CIK 0000062234)
Date: July 15, 2008 · CIK: 0000062234 · Accession: 0000897069-08-001156

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File numbers found in text: 001-12604

Referenced dates: April 23, 2008

Date

June 12, 2008

Author

THE MARCUS CORPORATION

Form

CORRESP

Company

MARCUS CORP (MCS) (CIK 0000062234)

Letter

Re: The Marcus Corporation Form 10-K for Fiscal Year Ended May 31, 2007 Filed August 14, 2007 Form 10-Q for the Period Ended February 28, 2008 Filed April 8, Definitive 14A Filed September 12, 2007 File No. 001-12604

The Marcus Corporation 100 East Wisconsin Avenue, Suite 1900 Milwaukee, WI 53202-4125

June 12, 2008

U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

The Marcus Corporation (the “Company”), in response to the comments of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letters dated April 23, 2008 and June 4, 2008 with respect to the above-referenced filings, hereby acknowledges that:

• the Company is responsible for the adequacy and accuracy of the disclosure in its filings;

• Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; 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.

Very truly yours,
THE MARCUS CORPORATION

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CORRESP
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filename1.htm

The Marcus Corporation
100 East Wisconsin
Avenue, Suite 1900
Milwaukee, WI 53202-4125

June 12, 2008

U.S.           Securities
and Exchange Commission
Division of Corporation Finance
100 F Street,           N.E.

Washington, DC 20549

Re:
The
Marcus Corporation
Form 10-K for Fiscal Year Ended May 31, 2007
Filed August
14, 2007
Form 10-Q for the Period Ended February 28, 2008
Filed April 8,
2008
Definitive 14A
Filed September 12, 2007
File No. 001-12604

Ladies and Gentlemen:

        The
Marcus Corporation (the “Company”), in response to the comments of the Staff
(the “Staff”) of the Securities and Exchange Commission (the
“Commission”) set forth in the Staff’s letters dated April 23, 2008
and June 4, 2008 with respect to the above-referenced filings, hereby acknowledges that:

•
the
Company is responsible for the adequacy and accuracy of the disclosure in its filings;

•
Staff
comments or changes to disclosure in response to Staff comments do not foreclose the
Commission from taking any action with respect to the filings; 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.

     Very truly yours,

     THE MARCUS CORPORATION

     By:  /s/ Thomas F. Kissinger

             Thomas F. Kissinger

             Vice President, General Counsel and Secretary

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