December 17, 2010
Via FedEx
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 and Melissa Hauber (Securities and Exchange Commission) have agreed that MDC Partners will submit its response to the most recent comments of the Staff of the Division of Corporation Finance on or prior to January 21, 2011.
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 |
Enclosures
| cc: | Melissa Hauber, Securities and Exchange CommissionMiles 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. |
