CORRESP

0001193125-18-170973.txt : 20180626 0001193125-18-170973.hdr.sgml : 20180626 20180522172003 ACCESSION NUMBER: 0001193125-18-170973 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180522 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CEDAR FAIR L P CENTRAL INDEX KEY: 0000811532 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 341560655 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Valleyfair LLC CENTRAL INDEX KEY: 0001636270 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Worlds of Fun LLC CENTRAL INDEX KEY: 0001636272 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Carowinds LLC CENTRAL INDEX KEY: 0001636302 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cedar Point Park LLC CENTRAL INDEX KEY: 0001636303 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dorney Park LLC CENTRAL INDEX KEY: 0001636304 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Geauga Lake LLC CENTRAL INDEX KEY: 0001636306 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kings Dominion LLC CENTRAL INDEX KEY: 0001636307 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kings Island Park LLC CENTRAL INDEX KEY: 0001636308 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Knotts Berry Farm LLC CENTRAL INDEX KEY: 0001636309 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Michigans Adventure Park LLC CENTRAL INDEX KEY: 0001636346 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Millennium Operations LLC CENTRAL INDEX KEY: 0001636348 IRS NUMBER: 522068285 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cedar Fair Southwest, Inc. CENTRAL INDEX KEY: 0001503889 IRS NUMBER: 061346301 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Magnum Management Co CENTRAL INDEX KEY: 0001503890 IRS NUMBER: 346525545 STATE OF INCORPORATION: OH FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Canada's Wonderland Co CENTRAL INDEX KEY: 0001503892 IRS NUMBER: 980524175 STATE OF INCORPORATION: A5 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wonderland Company, Inc. CENTRAL INDEX KEY: 0001503895 IRS NUMBER: 133929556 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 419-626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kings Island Co CENTRAL INDEX KEY: 0001503899 IRS NUMBER: 311088699 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Michigan's Adventure, Inc. CENTRAL INDEX KEY: 0001503900 IRS NUMBER: 382173895 STATE OF INCORPORATION: MI FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 CORRESP 1 filename1.htm CORRESP

CEDAR FAIR, L.P.,

CANADA’S WONDERLAND COMPANY

MAGNUM MANAGEMENT CORPORATION

MILLENNIUM OPERATIONS LLC

May 22, 2018

VIA EDGAR


		Re:		Cedar Fair, L.P., Canada’s Wonderland Company, Magnum Management Corporation and Millennium Operations LLC Amendment No. 1 to the Registration Statement on Form S-4 Filed May 15, 2018
				File No.: 333-224226

Securities and Exchange Commission

Division of Corporation Finance

Office of Transportation and Leisure

100 F Street, N.E.

Washington, D.C. 20549

Attention: John Stickel

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), as amended, Cedar Fair, L.P. (“Cedar Fair”), Canada’s Wonderland Company (“Cedar Canada”), Magnum Management Corporation (“Magnum”) and Millennium Operations LLC (collectively with Cedar Fair, Cedar Canada and Magnum, the “Issuers”) hereby request that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that it may become effective at 10:00 a.m., Washington, D.C. time, on May 24, 2018, or as soon as possible thereafter.

We request that we be notified of such effectiveness by telephone call to Risë Norman of Simpson Thacher & Bartlett LLP at (212) 455-3080.


Very truly yours,

CEDAR FAIR, L.P.

By:		/s/ Brian C. Witherow
Name:		Brian C. Witherow
Title:		Executive Vice President and Chief Financial Officer

CANADA’S WONDERLAND COMPANY

By:		/s/ Brian C. Witherow
Name:		Brian C. Witherow
Title:		Secretary and Chief Financial Officer

MAGNUM MANAGEMENT CORPORATION

By:		/s/ Brian C. Witherow
Name:		Brian C. Witherow
Title:		Treasurer, Chief Financial Officer and Director, MMC

MILLENNIUM OPERATIONS LLC

By:		Magnum Management Corporation, its Managing Member

By:		/s/ Brian C. Witherow
Name:		Brian C. Witherow
Title:		Treasurer, Chief Financial Officer and Director, MMC