SEC Company Response from MARCUS CORP (MCS) (CIK 0000062234) (MCS) — Mar 8, 2013
MARCUS CORP (MCS) (CIK 0000062234)
Date: March 8, 2013 · CIK: 0000062234 · Accession: 0001144204-13-013857
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CORRESP 1 filename1.htm March 8, 2013 VIA EDGAR Mr. Mark Rakip Staff Accountant U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-0305 Re: The Marcus Corporation Form 10-K for the fiscal year ended May 31, 2012 Filed August 14, 2012 File No. 1-12604 Dear Mr. Rakip: The Marcus Corporation (the “Company”) is in receipt of your letter, dated March 5, 2013, regarding the Company’s Form 10-K for the fiscal year ended May 31, 2012. This letter confirms that, pursuant your telephone conversation with Spencer T. Moats of Foley & Larder LLP on March 8, 2013, the Company has requested, and you have agreed to, an extension to the deadline for the Company’s response to your letter of an additional ten business days. After giving effect to this extension, the deadline for the Company’s response to your letter is April 2, 2013. Thank you for your assistance. If you have any additional questions or comments, you may reach me at (414) 905-1000. Sincerely, /s/ Douglas A. Neis Douglas A. Neis Chief Financial Officer and Treasurer The Marcus Corporation