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Correspondence 0001104659-24-109561 from MARCUS CORP (MCS) (CIK 0000062234) (MCS)

MARCUS CORP (MCS) (CIK 0000062234)
Date: Oct. 17, 2024 · CIK: 0000062234 · Accession: 0001104659-24-109561

AI Filing Summary & Sentiment

File numbers found in text: 333-282521

Date
October 17, 2024
Author
The Marcus Corporation
Form
CORRESP
Company
MARCUS CORP (MCS) (CIK 0000062234)

Letter

THE MARCUS CORPORATION

111 East Kilbourn Avenue, Suite 1200

Milwaukee WI, 53202

October 17, 2024

VIA EDGAR Correspondence

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Ms. Cara Wirth

Re: Acceleration of Effective Date

The Marcus Corporation

Registration Statement on Form S-3 (File No. 333-282521)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), The Marcus Corporation (the “Registrant”), hereby requests that the effective date of the above-referenced Registration Statement (the “Registration Statement”), be accelerated so that the Registration Statement becomes effective under the Securities Act by 5:00 p.m., Eastern Time, on October 21, 2024, or as soon thereafter as practicable.

The Registrant respectfully requests that you notify Mr. Garrett Bishop of Foley & Lardner LLP of such effectiveness by a telephone call to (414) 319-7024.

Very truly yours,
The Marcus Corporation

Show Raw Text
CORRESP
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THE MARCUS CORPORATION

111 East Kilbourn Avenue, Suite 1200

Milwaukee WI, 53202

October 17, 2024

VIA EDGAR Correspondence

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Ms. Cara Wirth

 Re: Acceleration of Effective Date

   The Marcus Corporation

   Registration Statement on Form S-3 (File No. 333-282521)

Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended (the “Securities Act”), The Marcus Corporation (the “Registrant”), hereby requests
that the effective date of the above-referenced Registration Statement (the “Registration Statement”), be accelerated so that
the Registration Statement becomes effective under the Securities Act by 5:00 p.m., Eastern Time, on October 21, 2024, or as soon thereafter
as practicable.

The Registrant respectfully
requests that you notify Mr. Garrett Bishop of Foley & Lardner LLP of such effectiveness by a telephone call to (414) 319-7024.

    Very truly yours,

    The Marcus Corporation

    By:
    /s/ Chad Paris

    Chad Paris

    Chief Financial Officer and Treasurer