0000000000-18-038824.txt : 20190312
0000000000-18-038824.hdr.sgml : 20190312
20181220150731
ACCESSION NUMBER: 0000000000-18-038824
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20181220
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: MDC PARTNERS INC
CENTRAL INDEX KEY: 0000876883
STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING AGENCIES [7311]
IRS NUMBER: 980364441
STATE OF INCORPORATION: A6
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 745 FIFTH AVENUE, 19TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10151
BUSINESS PHONE: 646 429 1800
MAIL ADDRESS:
STREET 1: 745 FIFTH AVENUE, 19TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10151
FORMER COMPANY:
FORMER CONFORMED NAME: MDC CORP INC
DATE OF NAME CHANGE: 20001204
FORMER COMPANY:
FORMER CONFORMED NAME: MDC COMMUNICATIONS CORP
DATE OF NAME CHANGE: 19961028
FORMER COMPANY:
FORMER CONFORMED NAME: MDC CORPORATION
DATE OF NAME CHANGE: 19950419
PUBLIC REFERENCE ACCESSION NUMBER: 0000876883-18-000007
LETTER
1
filename1.pdf
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TEXT-EXTRACT
2
filename2.txt
December 20, 2018
David Doft
Chief Financial Officer
MDC Partners Inc.
745 Fifth Avenue
New York, NY 10151
Re: MDC Partners Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed March 1, 2018
Form 10-Q for the Quarter September 30, 2018
Filed November 1, 2018
File No. 001-13718
Dear Mr. Doft:
We have reviewed your October 2, 2018 response to our comment letter and
have the
following comment. Please respond to this comment within ten business days by
providing the
requested information or advise us as soon as possible when you will respond.
If you do not
believe our comment applies to your facts and circumstances, please tell us why
in your
response.
After reviewing your response to this comment, we may have additional
comments.
Form 10-Q for the Quarter Ended September 30, 2018
2. Revenue, page 8
1. Please refer to ASC 606-10-50-12 and revise future filings to address the
following:
describe the nature of your performance obligations in greater detail;
clarify how you determined that you had more than one performance
obligation with
respect to your advertising services and media services arrangements;
discuss how you determined that you act as an agent for your production
services and
media buying services; and
for performance obligations satisfied over time, describe in greater
detail the input
methods used and how those methods are applied.
You may contact Kathryn Jacobson, Senior Staff Accountant at (202)
551-3365
or Robert Littlepage, Accountant Branch Chief at (202) 551-3361 if you have
questions
David Doft
MDC Partners Inc.
December 20, 2018
Page 2
regarding comments on the financial statements and related matters.
FirstName LastNameDavid Doft Sincerely,
Comapany NameMDC Partners Inc.
Division of
Corporation Finance
December 20, 2018 Page 2 Office of
Telecommunications
FirstName LastName
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