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                           May 27, 2020

       Richard A. Zimmerman
       President and Chief Executive Officer
       Cedar Fair, L.P.
       One Cedar Point Drive
       Sandusky, Ohio 44870-5259

                                                        Re: Cedar Fair, L.P.
                                                            Registration
Statement on Form S-4
                                                            Filed May 21, 2020
                                                            File No. 333-238545

       Dear Mr. Zimmerman:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact
Katherine Bagley at (202) 551-2545 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Ris  Norman