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SEC Company Response from MARCUS CORP (MCS) (CIK 0000062234) (MCS) — Apr 23, 2013

MARCUS CORP (MCS) (CIK 0000062234)
Date: April 23, 2013 · CIK: 0000062234 · Accession: 0001144204-13-023421

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
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Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 23, 2013
Author
/s/ Douglas A. Neis
Form
CORRESP
Company
MARCUS CORP (MCS) (CIK 0000062234)

Letter

VIA EDGAR Division of Corporation Finance 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 April 23, 2013, regarding the Company’s Form 10-K for the fiscal year ended May 31, 2012. This letter confirms that, pursuant to your telephone message to Spencer T. Moats of Foley & Larder LLP on April 23, 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 May 21, 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

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CORRESP
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April 23, 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 April 23, 2013, regarding the Company’s Form 10-K for the fiscal year ended May 31, 2012.
This letter confirms that, pursuant to your telephone message to Spencer T. Moats of Foley & Larder LLP on April 23, 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 May 21, 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