SEC Company Response from MARCUS CORP (MCS) (CIK 0000062234) (MCS) — May 28, 2010
MARCUS CORP (MCS) (CIK 0000062234)
Date: May 28, 2010 · CIK: 0000062234 · Accession: 0000950130-10-001133
AI Filing Summary & Sentiment
File numbers found in text: 001-12604
Referenced dates: May 26, 2010
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CORRESP 1 filename1.htm Correspondence The Marcus Corporation 100 East Wisconsin Avenue, Suite 1900 Milwaukee, WI 53202-4125 May 28, 2010 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-7010 Re: The Marcus Corporation Form 10-K for Fiscal Year Ended May 28, 2009 Filed August 11, 2009 Definitive 14A Filed September 4, 2009 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 letter dated May 26, 2010 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/ Douglas A Neis Douglas A. Neis Chief Financial Officer and Treasurer