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                            August 5, 2021

       Crane H. Kenney
       Principal Executive Officer
       Marquee Raine Acquisition Corp.
       65 East 55th Street, 24th Floor
       New York, NY 10022

                                                        Re: Marquee Raine
Acquisition Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed July 26, 2021
                                                            File No. 333-256147

       Dear Mr. Kenney:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 2 to Registration Statement on Form S-4 filed July 26,
2021

       Ownership of New Enjoy following Business Combination, page 8

   1.                                                   Please expand the
disclosure here and elsewhere as applicable to include an interim
                                                        redemption scenario and
to show the potential impact of redemptions on the per share
                                                        value of the shares
owned by non-redeeming shareholders.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
       statement.
 Crane H. Kenney
Marquee Raine Acquisition Corp.
August 5, 2021
Page 2

       You may contact Tony Watson at 202-551-3318 or Rufus Decker at
202-551-3769 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Stacey Peikin at 202-551-6223 or Jacqueline Kaufman at 202-551-3797
with any other
questions.



                                                        Sincerely,
FirstName LastNameCrane H. Kenney
                                                        Division of Corporation
Finance
Comapany NameMarquee Raine Acquisition Corp.
                                                        Office of Trade &
Services
August 5, 2021 Page 2
cc:       Jackie Cohen
FirstName LastName