0000950123-10-092325.txt : 20110613 0000950123-10-092325.hdr.sgml : 20110613 20101008160308 ACCESSION NUMBER: 0000950123-10-092325 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREAT WOLF LODGE OF TRAVERSE CITY LLC CENTRAL INDEX KEY: 0001170527 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 122 W WASHINGTON AVE STREET 2: 10TH FLOOR CITY: MADISON STATE: WI ZIP: 53703 BUSINESS PHONE: 6082516410 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREAT WOLF LODGE OF KANSAS CITY LLC CENTRAL INDEX KEY: 0001175725 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 122 WEST WASHINGTON AVE STREET 2: 10TH FLOOR CITY: MADISON STATE: WI ZIP: 53703 BUSINESS PHONE: 608-251-6400 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREAT WOLF LODGE OF WILLIAMSBURG LLC CENTRAL INDEX KEY: 0001267230 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 122 WEST WASHINGTON AVE 10TH FL CITY: MADISON STATE: WI ZIP: 53703 BUSINESS PHONE: 608-251-6400 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Great Wolf Resorts, Inc. CENTRAL INDEX KEY: 0001294538 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 510510250 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Great Wolf Lodge of PKI, LLC CENTRAL INDEX KEY: 0001500345 IRS NUMBER: 203201706 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GWR Operating Partnership, L.L.L.P. CENTRAL INDEX KEY: 0001500400 IRS NUMBER: 800382558 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Great Wolf Finance Corp. CENTRAL INDEX KEY: 0001500403 IRS NUMBER: 272140154 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Great Wolf Williamsburg SPE, LLC CENTRAL INDEX KEY: 0001500418 IRS NUMBER: 261548790 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mason Family Resorts, LLC CENTRAL INDEX KEY: 0001500419 IRS NUMBER: 203199977 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Scooops Tenant, LLC CENTRAL INDEX KEY: 0001500420 IRS NUMBER: 272598824 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GWR OP General Partner, LLC CENTRAL INDEX KEY: 0001500441 IRS NUMBER: 510510250 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BHMH, LLC CENTRAL INDEX KEY: 0001500446 IRS NUMBER: 510510250 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Grapevine Beverage, Inc. CENTRAL INDEX KEY: 0001500447 IRS NUMBER: 205759894 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Great Lakes Services, LLC CENTRAL INDEX KEY: 0001500448 IRS NUMBER: 271371313 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Great Wolf Lodge of Grapevine, LLC CENTRAL INDEX KEY: 0001500449 IRS NUMBER: 203533122 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 BUSINESS PHONE: 608-662-4700 MAIL ADDRESS: STREET 1: 525 JUNCTION ROAD STREET 2: SUITE 6000 SOUTH CITY: MADISON STATE: WI ZIP: 53717 CORRESP 1 filename1.htm corresp
Paul, Weiss, Rifkind, Wharton & Garrison LLP
1285 Avenue of the Americas
New York, New York 10019-6064
October 8, 2010
Via EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Manufacturing and Construction
100 F Street, N.E.
Washington, D.C. 20549-4631
GWR Operating Partnership, L.L.L.P. and Great Wolf Finance Corp.
Amendment No. 1 to Registration Statement on Form S-4 (File No. 333-169407)
Ladies and Gentlemen:
          On behalf of GWR Operating Partnership, L.L.L.P., a Delaware limited liability limited partnership (the “Company”) and Great Wolf Finance Corp., a Delaware corporation (“Great Wolf Finance” and together with the Company, the “Issuers”), we submit in electronic form for filing the accompanying Amendment No. 1 (“Amendment No. 1”) to the Registration Statement (the “Registration Statement”) on Form S-4 of the Issuers, together with Exhibits, marked to indicate changes from the Registration Statement as originally filed with the Securities and Exchange Commission (the “Commission”) on September 16, 2010.
          Amendment No. 1 reflects the responses of the Issuers to comments received from the Staff of the Commission (the “Staff”) in a letter from Jennifer Gowetski, dated October 5, 2010 (the “Comment Letter”). The discussion below is presented in the order of the numbered comments in the Comment Letter. Certain capitalized terms set forth in this letter are used as defined in the Registration Statement. For your convenience, references in the responses to page numbers are to the marked version of Amendment No. 1 and to the prospectus included therein.
          The Issuers have asked us to convey the following as its responses to the Staff:
Prospectus Cover Page
  1.   Please disclose the following on the cover page of the prospectus:

 

GWR Operating Partnership, L.L.L.P.
Great Wolf Finance Corp.
Page 2
  •   Broker-dealers who receive new securities pursuant to the exchange offer acknowledge that they will deliver a prospectus in connection with any resale of such new securities; and
 
  •   Broker-dealers who acquired the old securities as a result of market-making or other trading activities may use the prospectus for the exchange offer, as supplemented or amended, in connection with resales of the new securities.
Response to Comment 1
          We have revised the cover page of the prospectus to incorporate the disclosures indicated in the Staff’s comments.
*   *    *   *
          If you have any questions concerning the above responses, please do not hesitate to contact either the undersigned at (212) 373-3052 or K. Ruth Wahl at (212) 373-3675.
Sincerely,
/s/ Lawrence G. Wee
Lawrence G. Wee
cc:   J. Michael Schroeder
Great Wolf Resorts, Inc.