Exhibit 99.2

UNAUDITED PRO FORMA CONDENSED FINANCIAL INFORMATION

        We derived the following unaudited pro forma condensed financial information by applying pro forma adjustments attributable to the Kerasotes Acquisition to our historical consolidated financial statements and the Kerasotes financial statements included in this Form 8-K. The unaudited pro forma balance sheet gives pro forma effect to the Kerasotes Acquisition as if it had occurred on April 1, 2010. The unaudited pro forma condensed statement of operations data for the 52 weeks ended April 1, 2010 gives effect to the Kerasotes Acquisition as if it had occurred on April 3, 2009. We describe the assumptions underlying the pro forma adjustments in the accompanying notes, which should be read in conjunction with the unaudited pro forma condensed financial information.

        The unaudited pro forma condensed financial information is for illustrative and informational purposes only and should not be considered indicative of the results that would have been achieved had the transactions been consummated on the dates or for the periods indicated and do not purport to represent consolidated balance sheet data or statement of operations data or other financial data as of any future date or any future period.

        The unaudited pro forma condensed financial information should be read in conjunction with the information contained in "Selected Historical Financial and Operating Data," "Management's Discussion and Analysis of Financial Condition and Results of Operations," our consolidated financial statements and accompanying notes appearing elsewhere in our Annual Report on Form 10-K for the period ended April 1, 2010 and the Kerasotes financial statements included in this Form 8-K.

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MARQUEE HOLDINGS INC.

UNAUDITED CONDENSED CONSOLIDATED PRO FORMA BALANCE SHEET
AS OF APRIL 1, 2010
(dollars in thousands)

See Notes to Unaudited Pro Forma Condensed Consolidated Financial Information.

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MARQUEE HOLDINGS INC.

UNAUDITED CONDENSED CONSOLIDATED PRO FORMA STATEMENT OF OPERATIONS
FIFTY-TWO WEEKS ENDED APRIL 1, 2010
(dollars in thousands)

See Notes to Unaudited Pro Forma Condensed Consolidated Financial Information.

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MARQUEE HOLDINGS INC.
NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS

(1)

Reflects the estimated cash sources and uses of funds in connection with the Kerasotes Acquisition as summarized below. The estimated purchase price is preliminary and subject to working capital and other adjustments.

(2)

Pro forma adjustments have been made to stockholder's equity as follows in connection with the Kerasotes Acquisition:

The acquisition of Kerasotes is being treated as a purchase with the Company as the accounting acquirer in accordance with ASC Topic 805 Business Combinations. The following is a summary of the preliminary allocation of the purchase price to the estimated fair values of assets and liabilities acquired from Kerasotes. Our allocations of purchase price were based on management's judgment

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after evaluating several factors, including bid prices from potential buyers and a preliminary valuation assessment. Our allocation of purchase price is preliminary and subject to changes, which could be significant.

Our preliminary allocation of purchase price consisted primarily of:

(a)

a write down of Current assets to eliminate amounts due from Kerasotes of $26.7 million;



(b)

a write up of Property, net of $93.5 million to reflect the estimated fair value of furniture, fixtures and equipment, leasehold improvements and real estate;



(c)

a write up of Intangible assets, net of $21.6 million comprised principally of reversal of favorable leases of $26 million previously recognized by Kerasotes, offset by write ups for the Showplace tradename of $5.0 million, write ups for noncompete agreements with Kerasotes management of $7.3 million and write ups for the estimated fair value of favorable leases of $35.3 million;



(d)

a write down of Current liabilities of $8.9 million, primarily comprised of write downs of the current portion of pre-acquisition intercompany balances of $0.9 million and estimated dormancy of deferred revenues of $0.7 million and the write down of the current portion of deferred gain of $7.3 million;



(e)

a reversal of the deferred rent component of developer reimbursements for two theatres for $4.2 million; and



(f)

a write down of Other long-term liabilities of $87.7 million, comprised of a write off of pre-acquisition intercompany balances of $19.9 million, write downs of the Kerasotes deferred gain from sale-leaseback transactions of $111.2 million and the write down of Kerasotes deferred rent and other liabilities of $7.4 million offset by write ups of $50.9 million to reflect the estimated fair value of unfavorable leases acquired from Kerasotes.

(3)

Reflects the exclusion of revenues and expenses and disposition of assets and liabilities for theatres expected to be disposed of in connection with the approval of the Kerasotes Acquisition by the U.S. Department of Justice:

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