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 | ||