THE MARCUS CORPORATION
100 East Wisconsin Avenue, Suite 1900
Milwaukee, Wisconsin 53202
October 15, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Janice Adeloye
Re: | The Marcus Corporation |
Registration Statement on Form S-3 (Registration No. 333-260154)
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 October 19, 2021, 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 |