SCHULTE ROTH & ZABEL LLP
919 Third Avenue
New York, NY 10022
(212) 756-2000
fax (212) 593-5955
www.srz.com
December 1, 2005
VIA EDGAR DIRECT TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Morton’s Restaurant Group, Inc. | |||
Registration Statement on Form S-1 |
Ladies and Gentlemen:
On behalf of our client, Morton’s Restaurant Group, Inc., we are transmitting for filing with the Securities and Exchange Commission (the “SEC”) the attached Registration Statement on Form S-1.
The filing fee in the amount of $16,050 has been paid by wire transfer to the account of the SEC.
Please contact Michael R. Littenberg at (212) 756-2524 or the undersigned at (212) 756-2327 with any questions concerning this submission.
Very truly yours,
/s/ STEVEN J. SPENCER
cc: | Thomas J. Baldwin Morton’s Restaurant Group, Inc. Executive Vice President and Chief Financial Officer | |
Michael R. Littenberg, Esq. Schulte Roth & Zabel LLP Partner |