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 | |||
