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MARCUS CORP — Regulatory Filings 2008
Jul 11, 2008
32859_rns_2008-07-11_a40242fb-2ce5-42fa-bcd2-4dbedb43b502.zip
Regulatory Filings
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| ATTORNEYS AT LAW | |
|---|---|
| 777 EAST WISCONSIN AVENUE MILWAUKEE, WISCONSIN 53202-5306 414.271.2400 TEL 414.297.4900 FAX www.foley.com | |
| July 11, 2008 | WRITER'S DIRECT LINE 414.297.5662 [email protected] Email |
| CLIENT/MATTER NUMBER 052560-0725 |
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VIA EDGAR AND FEDERAL EXPRESS
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Mr. Kevin Woody Accounting Branch Chief Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-3561
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Re: The Marcus Corporation Form 10-K for Fiscal Year Ended May 31, 2007 Filed August 14, 2007
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Dear Mr. Woody:
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After further discussions with Karen Garnett and Kristina Aberg of the Staff of the Securities and Exchange Commission (the Staff), in further response to Comment Number 2 of the Staffs letter, dated June 4, 2008, with respect to the above-referenced filing, our client, The Marcus Corporation, a Wisconsin corporation (the Company), will comply with the Staffs comment and disclose in its future relevant filings the actual aggregated and averaged amounts of RevPAR, occupancy percentage and average daily room rates for its comparable owned hotels and resorts for the periods reported.
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If the Staff has any questions with respect to the foregoing, please contact the undersigned at (414) 297-5662 or Thomas F. Kissinger, the Companys Vice President, General Counsel and Secretary, at (414) 905-1390.
| Very truly yours, |
|---|
| /s/ Steven R. Barth |
| Steven R. Barth |
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cc: Douglas Neis The Marcus Corporation Thomas Kissinger The Marcus Corporation
BOSTON BRUSSELS CHICAGO DETROIT JACKSONVILLE LOS ANGELES MADISON MILWAUKEE NEW YORK ORLANDO SACRAMENTO SAN DIEGO SAN DIEGO/DEL MAR SAN FRANCISCO SILICON VALLEY TALLAHASSEE TAMPA TOKYO WASHINGTON, D.C.