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