<SEC-DOCUMENT>0001144204-12-007213.txt : 20120316
<SEC-HEADER>0001144204-12-007213.hdr.sgml : 20120316
<ACCEPTANCE-DATETIME>20120210143807
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ACCESSION NUMBER:		0001144204-12-007213
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MARATHON BAR CORP
		CENTRAL INDEX KEY:			0001535955
		STANDARD INDUSTRIAL CLASSIFICATION:	DAIRY PRODUCTS [2020]
		IRS NUMBER:				990370688
		STATE OF INCORPORATION:			DC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		427 N TATNALL ST #32607
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19801
		BUSINESS PHONE:		888 267 1134

	MAIL ADDRESS:	
		STREET 1:		427 N TATNALL ST #32607
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19801
</SEC-HEADER>
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<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Marathon Bar Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">427 N. Tatnall St. #32607</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Wilmington DE 19801-2230</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Tel: (866) 365-8141</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Fax:(866) 365-8141</P>

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

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    <TH><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></TH>
    <TH STYLE="font-style: normal; font-weight: normal"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;February 10, 2012</FONT></TH></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">H. Roger Schwall</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington DC 20549</P>

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

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<TD STYLE="width: 17pt; text-align: right; padding-left: 22pt"><B>Re:&nbsp;</B></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><B>Marathon Bar Corp.&nbsp;</B><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; margin-left: 0pt; text-indent: 0pt; text-align: justify"><B>Registration
Statement on Form S-1&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; margin-left: 0pt; text-indent: 0pt; text-align: justify"><B>Initially filed: November 30, 2011&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; margin-left: 0pt; text-indent: 0pt; text-align: justify"><B>File
No. 333-178230&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; margin-left: 0pt; text-indent: 0pt; text-align: justify"><B>Request
for Acceleration&nbsp;</B></P>
</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify"><B>&nbsp;</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Thank you for advising us that the Commission
will not further review the above-referenced registration statement (the &ldquo;Registration Statement&rdquo;) of Marathon Bar
Corp. (the &ldquo;Company&rdquo;).<FONT STYLE="color: black"> The Company </FONT>hereby requests acceleration of the effective
date of the Registration Statement to Monday February 13, 2012, at 4:00 p.m. or as soon thereafter as practicable, and as part
of this request acknowledges the following:</P>

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

<UL TYPE="DISC" STYLE="margin-top: 0in; font-family: Times New Roman, Times, Serif">

<LI STYLE="margin: 0">should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective,
it does not foreclose the Commission from taking any action with respect to the filing;</LI>

</UL STYLE="font-family: Times New Roman, Times, Serif">

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

<UL TYPE="DISC" STYLE="margin-top: 0in; font-family: Times New Roman, Times, Serif">

<LI STYLE="margin: 0">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
and</LI>

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<UL TYPE="DISC" STYLE="margin-top: 0in; font-family: Times New Roman, Times, Serif">

<LI STYLE="margin: 0">the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.</LI>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">If you have any questions or require further
clarification, please do not hesitate to contact our counsel, Jonathan Strum at Tel: 202 362-9027/ jdstrum@jdstrumlaw.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify">&nbsp;</P>

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    <TH><P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify; letter-spacing: normal; word-spacing: normal">Sincerely,&nbsp;&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify; letter-spacing: normal; word-spacing: normal">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; font-variant: normal; margin-top: 0; margin-bottom: 0pt; margin-left: 0pt; text-indent: 0pt; text-align: justify; letter-spacing: normal; word-spacing: normal">Mr.
Israel Menahem Vizel&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; font-variant: normal; margin-top: 0; margin-bottom: 0pt; margin-left: 0pt; text-indent: 0pt; text-align: justify; letter-spacing: normal; word-spacing: normal">President and Chief Financial Officer.&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify">VIA
EDGAR&nbsp;</P>

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<TD STYLE="width: 3%; text-align: left; vertical-align: top">cc:&nbsp;</TD><TD STYLE="width: 3%; text-align: left; vertical-align: top"></TD><TD STYLE="text-align: justify; width: 94%">Caroline Kim, Staff Attorney, Securities and Exchange Commission, Division of Corporation
Finance &ndash; Edgar</TD></TR>                               <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD><TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD><TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD><TD STYLE="text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify">Norman
von Holtzendorff, Staff Attorney, Securities and Exchange Commission, Division of Corporation Finance - Edgar&nbsp;&nbsp;</P>
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