<SEC-DOCUMENT>0001144204-15-054398.txt : 20160208
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<ACCEPTANCE-DATETIME>20150910154026
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ACCESSION NUMBER:		0001144204-15-054398
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150910

FILER:

	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:		CORRESP

	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
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    <TD STYLE="width: 100%; font-size: 10pt">September 10, 2015</TD></TR>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I><U>Via Edgar</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Larry Spirgel<BR>
Assistant Director<BR>
Division of Corporation Finance<BR>
Securities and Exchange Commission<BR>
100 F Street NE<BR>
Washington, D.C. 20549</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD><U>MDC Partners Inc.</U><BR>
Form 10-K for Fiscal Year Ended December 31, 2014<BR>
Filed March 2, 2015<BR>
File No. 001-13178</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Spirgel:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This letter will confirm that MDC Partners
and William Mastrianna (Securities and Exchange Commission) have agreed that MDC Partners will submit its response to the most
recent comments of the Staff of the Division of Corporation Finance on or prior to September 18, 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Please direct any questions concerning
the above responses to the undersigned (telephone: (646) 429-1803; fax: (212) 937-4365).</P>

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    <TD STYLE="width: 100%; font-size: 10pt">Very truly yours,</TD></TR>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
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    <TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">/s/ Mitchell Gendel</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Mitchell Gendel</TD></TR>
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    <TD STYLE="font-size: 10pt">General Counsel &amp; Corporate Secretary</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Enclosures</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>William Mastrianna, Securities and Exchange Commission<BR>
Scott Kauffman, Chairman and Chief Executive Officer<BR>
David Doft, Chief Financial Officer<BR>
Christine LaPlaca, SVP, Accounting and Financial Reporting<BR>
Members of the Audit Committee, MDC Partners Inc.</TD></TR></TABLE>

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