0000950123-10-093225.txt : 20110613 0000950123-10-093225.hdr.sgml : 20110613 20101014171712 ACCESSION NUMBER: 0000950123-10-093225 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101014 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 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] 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
Great Wolf Resorts, Inc.
525 Junction Road
South Tower, Suite 6000
Madison, Wisconsin 53717
October 14, 2010
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549
Great Wolf Resorts, Inc.
GWR Operating Partnership, L.L.L.P.
Great Wolf Finance Corp.
GWR OP General Partner, LLC
BHMH, LLC
Grapevine Beverage, Inc.
Great Lakes Services, LLC
Great Wolf Lodge of Grapevine, LLC
Great Wolf Lodge of Kansas City, LLC
Great Wolf Lodge of PKI, LLC
Great Wolf Lodge of Traverse City, LLC
Great Wolf Lodge of Williamsburg, LLC
Great Wolf Williamsburg SPE, LLC
Mason Family Resorts, LLC
Scooops Tenant, LLC
Registration Statement on Form S-4 (File Nos. 333-169407)
 
Ladies and Gentlemen:
          Pursuant to Rule 461 of the Securities Act of 1933, GWR Operating Partnership, L.L.L.P., a Delaware limited liability limited partnership (the “Company”), Great Wolf Finance Corp., a Delaware corporation (“Great Wolf Finance” and together with the Company, the “Issuers”) and Great Wolf Resorts, Inc. and certain of its direct and indirect subsidiaries (together with the Issuers and Great Wolf Resorts, Inc., the “Registrants”), hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the “Registration Statement”) be accelerated to October 15, 2010 at 4:30 p.m. Eastern time or as soon thereafter as may be practicable.

 

 

          We understand that the staff of the Securities and Exchange Commission (the “Commission”) will consider this request as confirmation by each of the Registrants of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statements. In connection with the foregoing, each of the Registrants represents and acknowledges that:
  •   should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
  •   the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
          If you have any questions regarding the foregoing, please contact Lawrence G. Wee (212-373-3052) or K. Ruth Wahl (212-373-3675) of Paul, Weiss, Rifkind, Wharton & Garrison LLP.
         
  Sincerely,

Great Wolf Resorts, Inc.
GWR Operating Partnership, L.L.L.P.
Great Wolf Finance Corp.
GWR OP General Partner, LLC
BHMH, LLC
Grapevine Beverage, Inc.
Great Lakes Services, LLC
Great Wolf Lodge of Grapevine, LLC
Great Wolf Lodge of Kansas City, LLC
Great Wolf Lodge of PKI, LLC
Great Wolf Lodge of Traverse City, LLC
Great Wolf Lodge of Williamsburg, LLC
Great Wolf Williamsburg SPE, LLC
Mason Family Resorts, LLC
Scooops Tenant, LLC
 		  
  By:   /s/ J. Michael Schroeder    
    Name:   J. Michael Schroeder   
    Title:   Secretary   
 
cc:     Lawrence G. Wee, Esq.
Paul, Weiss, Rifkind, Wharton & Garrison LLP