December 15, 2008
Larry Spirgel
Assistant Director
Mail Stop 0407
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| | Form 10-K for Fiscal Year Ended December 31, 2007 - filed March 10, 2007; |
| | Form 10-Q for Fiscal Quarter Ended September 30, 2008 |
Dear Mr. Spirgel:
This letter will confirm that MDC Partners (the “Company”) and Melissa Hauber (Securities and Exchange Commission) have agreed that the Company will submit its response to the most recent comments of the Staff of the Division of Corporation Finance (set forth in your letter dated December 11, 2008) on or prior to January 13, 2009.
Please direct any questions concerning the above responses to the undersigned (telephone: (646)429-1803; fax: (212) 937-4365).
| | Very truly yours, |
| | |
| | /s/ Mitchell Gendel |
| | Mitchell Gendel |
| | General Counsel & Corporate Secretary |
| | MDC Partners Inc. |
Robert S. Littlepage, Jr.
Securities and Exchange Commission
Miles S. Nadal, Chairman, President and Chief Executive Officer
David Doft, Chief Financial Officer
Michael Sabatino, Chief Accounting Officer
Members of the Audit Committee
MDC Partners Inc.
