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SEC Company Response from MARCUS CORP (MCS) (CIK 0000062234) (MCS) — Sep 14, 2018

MARCUS CORP (MCS) (CIK 0000062234)
Date: Sept. 14, 2018 · CIK: 0000062234 · Accession: 0001144204-18-049433

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File numbers found in text: 333-227217

Date
September 14, 2018
Author
THE MARCUS CORPORATION
Form
CORRESP
Company
MARCUS CORP (MCS) (CIK 0000062234)

Letter

THE MARCUS CORPORATION

100 East Wisconsin Avenue, Suite 1900

Milwaukee, Wisconsin 53202

September 14, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Julia Griffith

Re: The Marcus Corporation

Registration Statement on Form S-3 (Registration No. 333-227217)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, The Marcus Corporation, hereby requests that the above-referenced Registration Statement be declared effective at 11:00 a.m., Eastern Time, on September 18, 2018, or as soon as practicable thereafter.

Very truly yours,
THE MARCUS CORPORATION

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CORRESP
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THE MARCUS CORPORATION

100 East Wisconsin Avenue, Suite 1900

Milwaukee, Wisconsin 53202

September 14, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Julia Griffith

 Re: The Marcus Corporation

Registration
Statement on Form S-3 (Registration No. 333-227217)

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, the undersigned registrant, The Marcus Corporation,
hereby requests that the above-referenced Registration Statement be declared effective
at 11:00 a.m., Eastern Time, on September 18, 2018, or as soon as practicable thereafter.

    Very truly yours,

    THE MARCUS CORPORATION

    By:
    /s/ Douglas A. Neis

    Douglas A. Neis

    Chief Financial Officer and Treasurer