-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JcNJQl7JbPeBLrV9UQX8USdo24ADKTo7SXa22gceUcwSqtdZLEE8UsQ7mp9ePxDc Ih5SZVKrrwad6kKETkyCbQ== 0001193125-06-022255.txt : 20060831 0001193125-06-022255.hdr.sgml : 20060831 20060207163714 ACCESSION NUMBER: 0001193125-06-022255 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MORTONS RESTAURANT GROUP INC CENTRAL INDEX KEY: 0000883981 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 133490149 STATE OF INCORPORATION: DE FISCAL YEAR END: 0103 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 325 NORTH LASALLE STREET STREET 2: SUITE 500 CITY: CHICAGO STATE: IL ZIP: 60610 BUSINESS PHONE: 3129230030 MAIL ADDRESS: STREET 1: 325 NORTH LASALLE STREET STREET 2: SUITE 500 CITY: CHICAGO STATE: IL ZIP: 60610 FORMER COMPANY: FORMER CONFORMED NAME: QUANTUM RESTAURANTS GROUP INC DATE OF NAME CHANGE: 19950315 CORRESP 1 filename1.htm Acceleration Request

LOGO

 

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

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