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