-----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,
 Q8U+tFmiQnY5b0uvlfBufcWcBCl+mUBgHcFH6qp4dr+gV8H9YNlvFoouCTTG+nwb
 N81CdFpcT8vtDZW8E45EVQ==

<SEC-DOCUMENT>0000000000-07-059936.txt : 20080114
<SEC-HEADER>0000000000-07-059936.hdr.sgml : 20080114
<ACCEPTANCE-DATETIME>20071211135129
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-059936
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071211

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Marvel Entertainment, Inc.
		CENTRAL INDEX KEY:			0000933730
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				133711775
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		417 5TH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		2125768530

	MAIL ADDRESS:	
		STREET 1:		417 5TH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MARVEL ENTERPRISES INC
		DATE OF NAME CHANGE:	19981005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TOY BIZ INC
		DATE OF NAME CHANGE:	19941213
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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