CORRESP

0001193125-21-187379.txt : 20210713 0001193125-21-187379.hdr.sgml : 20210713 20210610084701 ACCESSION NUMBER: 0001193125-21-187379 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210610 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: 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 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: California's Great America LLC CENTRAL INDEX KEY: 0001809452 IRS NUMBER: 522068285 STATE OF INCORPORATION: DE 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: Galveston Waterpark LLC CENTRAL INDEX KEY: 0001809455 IRS NUMBER: 522068285 STATE OF INCORPORATION: DE 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: New Braunfels Waterpark LLC CENTRAL INDEX KEY: 0001809469 IRS NUMBER: 522068285 STATE OF INCORPORATION: DE 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: Sawmill Creek LLC CENTRAL INDEX KEY: 0001809472 IRS NUMBER: 522068285 STATE OF INCORPORATION: DE 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 CORRESP 1 filename1.htm CORRESP

CEDAR FAIR, L.P.,

CANADA’S WONDERLAND COMPANY

MAGNUM MANAGEMENT CORPORATION

MILLENNIUM OPERATIONS LLC

June 10, 2021

VIA EDGAR

Re:

Cedar Fair, L.P., Canada’s Wonderland Company, Magnum

Management Corporation and Millennium Operations LLC

Registration Statement on Form S-4 Filed May 27, 2021

File No.: 333-256555

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Katherine Bagley

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cedar Fair, L.P., Canada’s Wonderland Company, Magnum Management Corporation and Millennium Operations LLC 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 June 14, 2021, 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

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