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
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File numbers found in text: 333-282521
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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