Writer’s Direct Number | Writer’s E-mail Address | |
(212) 756-2327 | steven.spencer@srz.com |
February 7, 2006
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Edward M. Kelly, Esq.
| Re: | Morton’s Restaurant Group, Inc. Registration Statement on Form S-1 Filed December 2, 2005 File No. 333-130072 |
Dear Mr. Kelly:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby respectfully requests that the effective date for the above-referenced Registration Statement on Form S-1 (File Number 333-130072) filed with the Securities and Exchange Commission on December 2, 2005 (the “Registration Statement”), as amended, be accelerated so that it will be declared effective at 10:00 a.m., New York City time, on February 8, 2006, or as soon as practicable thereafter.
Please notify the undersigned at (212) 756-2327 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
| Very truly yours, |
| /s/ Steven J. Spencer |
| Steven J. Spencer, Esq. |
Securities and Exchange Commission
February 7, 2006
Page 2
| CC: | Thomas J. Baldwin Morton’s Restaurant Group, Inc. Chief Executive Officer | |
Ronald M. DiNella Morton’s Restaurant Group, Inc. Chief Financial Officer | ||
Michael R. Littenberg, Esq. Schulte Roth & Zabel LLP | ||