<SEC-DOCUMENT>0001144204-18-051986.txt : 20190312
<SEC-HEADER>0001144204-18-051986.hdr.sgml : 20190312
<ACCEPTANCE-DATETIME>20181002124916
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-18-051986
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181002

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #2A2A2A">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1in 0pt 0; color: #2A2A2A; text-align: right">October 2, 2018</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify"><B><I><U>Via
Edgar</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify">Mr.
Robert Littlepage</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify">Division
of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify">Office
of Telecommunications</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify">Securities
and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify">100
F Street N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify">Washington,
D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.25in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">RE:</TD>
    <TD STYLE="padding: 0; text-indent: 0">MDC Partners Inc.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Form 10-K for Fiscal Year Ended December 31, 2017 (Filed March 1, 2018)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Form 10-Q for Quarterly Period Ended June 30, 2018 (Filed August 7, 2018)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">SEC Correspondence Dated September 19, 2018</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">File No. 001-13718</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify">Dear
Mr. Littlepage:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0.25in; text-align: justify">Set
forth below is the response of MDC Partners Inc. (the &ldquo;Company&rdquo; or &ldquo;MDC&rdquo;) to the correspondence of the
Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the &ldquo;SEC&rdquo;), which was set
forth in your letter dated September 19, 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 72.15pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">*</FONT>
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify"><B><U>Form
10-Q for the Quarterly Period Ended June 30, 2018</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify"><B><U>Notes
to Unaudited Condensed Consolidated Financial Statements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: #2A2A2A; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0in; text-align: justify"><B><U>Revenue,
Page 8</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify; padding-right: 5.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Tell us how you
determined that you act as agent for your production and media buying services. Please specifically address how you considered
your role, if any, in creating or developing a client&rsquo;s marketing or corporate communications message. Refer to ASC 606-10-55-36
through 40 and ASC 606-10-50-12(c).</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.55pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">When the Company&rsquo;s agencies engage a third
party to provide services to a customer, the Company considers ASC 606-10-55-36 through 40 in assessing whether our promise is
to <FONT STYLE="background-color: white">provide the specified goods or services ourselves (in which case the agency is a principal)
or to arrange for those goods or services to be provided by a third party (in which case the agency is an agent).&nbsp;This determination
is made for each performance obligation. In accordance with this guidance, the party who controls the service before it is transferred
to the customer would be considered the principal.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Based on its assessment, as detailed below, MDC
has concluded that its agencies do not obtain control prior to transferring production capabilities or advertising media to their
clients. Therefore, in accordance with the relevant guidance, <FONT STYLE="background-color: white">when one of its agencies is
engaged for these services, MDC treats such agency as an agent and records revenue on a net basis. Furthermore, consistent with
</FONT>ASC 606-10-50-12(c), the Company discloses that it acts as an agent for these services. Please refer to page 9 of the <FONT STYLE="color: #2A2A2A">Form
10-Q for the Quarterly Period Ended June 30, 2018 </FONT>for such disclosure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">The role
of MDC&rsquo;s agencies under a production services agreement is to facilitate a </FONT>client&rsquo;s purchasing of production
capabilities from a third-party production company in accordance with the client&rsquo;s strategy and guidelines. The obligation
of MDC&rsquo;s agencies under media buying services is to negotiate and purchase advertising media from a third-party media vendor
on behalf of a client to execute its media plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">MDC has concluded that its agencies do not obtain
control prior to transferring production capabilities or media buying services to their clients for the reasons discussed below:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 5.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Agencies do not purchase and direct the
production services or media advertisements, nor do they pre-purchase or commit to pre-purchase these services prior to entering
into an arrangement with a client. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 5.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">The production or media buying services
provided by third parties are not combined or integrated with other services that our agencies provide before the content or advertisement
is transferred to a client. For example, while our agencies may be engaged to provide creative, production, media planning and
media buying services, the creative and media planning services are typically fulfilled and delivered to a client before the performance
of the production and media buying services and thus are not combined before being transferred to a client.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Agencies are not primarily responsible for fulfilling the promise
to provide the production or media buying services as the third-party production company is responsible for producing the content
and the third-party media vendor is responsible for placing the advertisement. </FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The third-party production company is responsible for any necessary
revisions or required changes that would need to be made to the respective production, and the media vendor is accountable for
any client issues regarding the acceptability of the media service (e.g., make good on promised impressions not met under the arrangement).
</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Agencies do not have pricing discretion for production services or
the placement of the advertisement. The selection of the third party and the allocation of the client&rsquo;s budget requires a
client&rsquo;s approval before a third party can be hired and begin work, significantly limiting the agencies&rsquo; ability to
set pricing for the specified services. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0; text-indent: 0.5in">&nbsp;</P>

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<TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify; padding-right: 5.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>We note the nature
of services performed by each of your reportable segments as described on pages 20-21. Please tell us which services you combine
with others for the purposes of determining your performance obligations and which services you treat as a separate performance
obligation. Refer to ASC 606-10-25-21 and ASC 606-10-50-12(c).</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The Company&rsquo;s agencies consider ASC 606-10-25-14
through 22 when assessing services promised within the contract to determine performance obligations to their clients. <FONT STYLE="background-color: white">In
accordance with this guidance, the assessment includes determining the service or combination of services, if applicable, that
are distinct and therefore considered a performance obligation. The determination of our performance obligations is specific to
the services (promises) included within each contract. Based on a client&rsquo;s requirements within the contract, and how these
services are provided, multiple services could represent separate performance obligations or be combined and considered one performance
obligation. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">For example,
if an agency within our Global Integrated Agencies reportable segment entered into a contract for strategy and production services,
MDC would conclude that these two services are both capable of being distinct and distinct within the context of the contract and
therefore represent separate performance obligations. If, however, a client entered into an arrangement for strategy, production
and analytics services, MDC could conclude that the analytics services are not separately identifiable from the other services
within the contract and are therefore combined with the strategy services. Specifically, if the promises to the client were such
that the analytic services were highly interrelated with the strategy services, occurring simultaneously or continuously throughout
the performance of the strategy services, or the strategy services could not be fulfilled without the performance of the analytic
services, we would conclude that the analytics services are not distinct within the context of the contract, therefore resulting
in it being combined with the strategy services as one performance obligation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">Within
our Domestic Creative Agencies reportable segment, strategy and creative services are offered, and we have concluded that these
services can either be combined into one performance obligation or represent separate performance obligations. In instances in
which they are combined, agencies market this service as one completely integrated creative solution, and the client makes a single
buying decision for one identifiable promise (service). In this case, the services would be part of an overall advertising campaign,
occurring simultaneously, significantly affecting and transforming one another. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">Within
our Specialist Communications reportable segment, the following services can be offered: strategy, editorial, crisis support or
issues management, media training, influencer engagement, and events management. If a contract with the client included each of
these services and the services were considered separately identifiable, in accordance with ASC 606-10-25-21, from the other services
within the contract, each of these services would be considered distinct and therefore would represent a separate performance obligation.
In other instances, contracts are structured such that the promised services are viewed as inputs to provide a combined output.
In such contracts, the client engages an agency to manage its overall public relations function, resulting in one performance obligation.
</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">As it relates
to our Media Services reportable segment, if a client enters into a contract for media planning and media buying services, the
two services are both capable of being distinct and distinct within the context of the contract and therefore represent separate
performance obligations. If, however, a client enters into an arrangement for media planning, media buying and account management
services, the account management services are not separately identifiable from other services within the contract and therefore
are combined with the media planning services. Specifically, although clients see value in the account management services, and
benefit from these services when combined with other distinct services, our agencies do not offer clients account management services
on a stand-alone basis. These services are not within our agencies&rsquo; core service offerings but are necessary to fulfill the
other promises within our contracts with clients and therefore are highly interdependent of each other. Accordingly, these services
would not be deemed to be separate performance obligations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">The assessment
discussed above is also performed to determine the performance obligation(s) for contracts with customers of the operating segments
classified within the All Other category. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">In accordance
with </FONT>ASC 606-10-50-12(c), we disclose the nature of agency services within our segment footnote. Please refer to pages 20-21
of the <FONT STYLE="color: #2A2A2A">Form 10-Q for the Quarterly Period Ended June 30, 2018 </FONT>for such disclosure. In future
filings, we will include a cross reference to the &ldquo;Segment Information&rdquo; footnote in our &ldquo;Revenue&rdquo; footnote
highlighting this disclosure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.25in; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0.25in; text-align: justify">Please
direct any questions concerning the above responses to the undersigned (telephone: (646) 429-1818; fax: (212) 937-4365).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.7pt 0pt 45.35pt; text-indent: 28.05pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 65%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 35%; padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ David Doft</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">David B. Doft</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Financial Officer</FONT></TD></TR>
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    <TD STYLE="width: 0.25in; padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">cc:</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Kathryn Jacobson, Senior Staff Accountant</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Scott L. Kauffman, Chairman &amp; Chief Executive Officer</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mitchell Gendel, General Counsel &amp; Corporate Secretary</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vincenzo DiMaggio, Chief Accounting Officer</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Members of the Audit Committee of Board of Directors of MDC Partners Inc.</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ris&euml; Norman and Karen Kelley, Simpson Thacher &amp; Bartlett LLP</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Robert Trinchetto, BDO USA, LLP</FONT></TD></TR>
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