0001193125-21-267825.txt : 20211021 0001193125-21-267825.hdr.sgml : 20211021 20210908160600 ACCESSION NUMBER: 0001193125-21-267825 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210908 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Marquee Raine Acquisition Corp. CENTRAL INDEX KEY: 0001830180 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3240 HILLVIEW AVENUE CITY: PALO ALTO STATE: CA ZIP: 94304 BUSINESS PHONE: 212-603-5500 MAIL ADDRESS: STREET 1: 3240 HILLVIEW AVENUE CITY: PALO ALTO STATE: CA ZIP: 94304 FORMER COMPANY: FORMER CONFORMED NAME: ENJOY TECHNOLOGY OPERATING CORP. /DE DATE OF NAME CHANGE: 20211019 FORMER COMPANY: FORMER CONFORMED NAME: Marquee Raine Acquisition Corp. DATE OF NAME CHANGE: 20201027 CORRESP 1 filename1.htm CORRESP

VIA EDGAR

September 8, 2021

Marquee Raine Acquisition Corp.

65 East 55th Street

24th Floor

New York, NY 10022

(212) 603-5500

Stacey Peikin

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549-3561

Re:   Marquee Raine Acquisition Corp.

Amendment No. 4 to Registration Statement on Form S-4

Filed September 2, 2021

File No. 333-256147

Dear Ms. Peikin:

Reference is made to our letter, filed as correspondence via EDGAR on September 3, 2021, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for 5:00 p.m., Eastern Time, on Wednesday, September 8, 2021, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective time.

[Remainder of Page Intentionally Left Blank]


Very truly yours,
Marquee Raine Acquisition Corp.
By:   /s/ Crane H. Kenney
  Name: Crane H. Kenney
  Title: Co-Chief Executive Officer

cc:     Jaclyn L. Cohen

Weil, Gotshal & Manges LLP