The Marcus Corporation
100 East Wisconsin Avenue, Suite 1900
Milwaukee, WI 53202-4125
May 28, 2010
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-7010
| Re: | The Marcus Corporation | |
| Form 10-K for Fiscal Year Ended May 28, 2009 | ||
| Filed August 11, 2009 | ||
| Definitive 14A | ||
| Filed September 4, 2009 | ||
| File No. 001-12604 |
Ladies and Gentlemen:
The Marcus Corporation (the “Company”), in response to the comments of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated May 26, 2010 with respect to the above-referenced filings, hereby acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in its filings; |
| • | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
| • | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, | ||
| THE MARCUS CORPORATION | ||
| By: | /s/ Douglas A Neis | |
| Douglas A. Neis | ||
| Chief Financial Officer and Treasurer | ||