-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 T9p3lwoMaIlD+aI8tDocQ3b1nnTxDq74nzAj2acg7OAun4Yz6eXJ3DxnyfWf3fiB
 nbU6X2RnBnZPmq/z2JvhkA==

<SEC-DOCUMENT>9999999995-06-000532.txt : 20060629
<SEC-HEADER>9999999995-06-000532.hdr.sgml : 20060629
<ACCEPTANCE-DATETIME>20060629001518
ACCESSION NUMBER:		9999999995-06-000532
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060628
DATE AS OF CHANGE:		20060629
EFFECTIVENESS DATE:		20060628

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Family Fun Center Holdings LLC
		CENTRAL INDEX KEY:			0001364567
		IRS NUMBER:				113498710
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-10
		FILM NUMBER:		06931544

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Festival Fun Parks, LLC
		CENTRAL INDEX KEY:			0001364568
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		IRS NUMBER:				770486724
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091
		FILM NUMBER:		06931548

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Palace Finance, Inc.
		CENTRAL INDEX KEY:			0001364569
		IRS NUMBER:				204503654
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-13
		FILM NUMBER:		06931547

	BUSINESS ADDRESS:	
		STREET 1:		C/O MIDOCEAN PARTNERS
		STREET 2:		320 PARK AVENUE, 17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-497-1400

	MAIL ADDRESS:	
		STREET 1:		C/O MIDOCEAN PARTNERS
		STREET 2:		320 PARK AVENUE, 17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Wet 'N Wild Nevada, Inc.
		CENTRAL INDEX KEY:			0001364570
		IRS NUMBER:				880224569
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-06
		FILM NUMBER:		06931538

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Splish Splash at Adventureland, Inc.
		CENTRAL INDEX KEY:			0001364571
		IRS NUMBER:				112985391
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-11
		FILM NUMBER:		06931545

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SmartParks-Silver Springs, Inc.
		CENTRAL INDEX KEY:			0001364572
		IRS NUMBER:				593644524
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-03
		FILM NUMBER:		06931535

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SmartParks-San Jose, Inc.
		CENTRAL INDEX KEY:			0001364573
		IRS NUMBER:				522153222
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-09
		FILM NUMBER:		06931543

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SmartParks-Riverside, Inc.
		CENTRAL INDEX KEY:			0001364574
		IRS NUMBER:				522153530
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-08
		FILM NUMBER:		06931541

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SmartParks-Florida, Inc.
		CENTRAL INDEX KEY:			0001364575
		IRS NUMBER:				133877904
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-04
		FILM NUMBER:		06931536

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SmartParks-Carolina, Inc.
		CENTRAL INDEX KEY:			0001364576
		IRS NUMBER:				522153227
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-05
		FILM NUMBER:		06931537

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Palace Entertainment Holdings, Inc.
		CENTRAL INDEX KEY:			0001364580
		IRS NUMBER:				204503577
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-12
		FILM NUMBER:		06931546

	BUSINESS ADDRESS:	
		STREET 1:		C/O MIDOCEAN PARTNERS
		STREET 2:		320 PARK AVENUE, 17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-497-1400

	MAIL ADDRESS:	
		STREET 1:		C/O MIDOCEAN PARTNERS
		STREET 2:		320 PARK AVENUE, 17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SmartParks-San Dimas, Inc.
		CENTRAL INDEX KEY:			0001364596
		IRS NUMBER:				954128198
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-01
		FILM NUMBER:		06931533

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Palace Management Company, LLC
		CENTRAL INDEX KEY:			0001364513
		IRS NUMBER:				204942674
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-02
		FILM NUMBER:		06931534

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD.
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD.
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Palace Management, LLC
		DATE OF NAME CHANGE:	20060531

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Raging Waters Group, Inc.
		CENTRAL INDEX KEY:			0001364566
		IRS NUMBER:				954316725
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-135091-07
		FILM NUMBER:		06931540

	BUSINESS ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		949-797-9777

	MAIL ADDRESS:	
		STREET 1:		C/O PALACE ENTERTAINMENT
		STREET 2:		4590 MACARTHUR BLVD., SUITE 400
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-06-28</finalEffectivenessDispDate>
        <form>S-4</form>
        <filer>
            <cik>0001364568</cik>
            <entityName>Festival Fun Parks, LLC</entityName>
            <fileNumber>333-135091</fileNumber>
        </filer>
        <filer>
            <cik>0001364569</cik>
            <entityName>Palace Finance, Inc.</entityName>
            <fileNumber>333-135091-13</fileNumber>
        </filer>
        <filer>
            <cik>0001364580</cik>
            <entityName>Palace Entertainment Holdings, Inc.</entityName>
            <fileNumber>333-135091-12</fileNumber>
        </filer>
        <filer>
            <cik>0001364571</cik>
            <entityName>Splish Splash at Adventureland, Inc.</entityName>
            <fileNumber>333-135091-11</fileNumber>
        </filer>
        <filer>
            <cik>0001364567</cik>
            <entityName>Family Fun Center Holdings LLC</entityName>
            <fileNumber>333-135091-10</fileNumber>
        </filer>
        <filer>
            <cik>0001364573</cik>
            <entityName>SmartParks-San Jose, Inc.</entityName>
            <fileNumber>333-135091-09</fileNumber>
        </filer>
        <filer>
            <cik>0001364574</cik>
            <entityName>SmartParks-Riverside, Inc.</entityName>
            <fileNumber>333-135091-08</fileNumber>
        </filer>
        <filer>
            <cik>0001364566</cik>
            <entityName>Raging Waters Group, Inc.</entityName>
            <fileNumber>333-135091-07</fileNumber>
        </filer>
        <filer>
            <cik>0001364570</cik>
            <entityName>Wet 'N Wild Nevada, Inc.</entityName>
            <fileNumber>333-135091-06</fileNumber>
        </filer>
        <filer>
            <cik>0001364576</cik>
            <entityName>SmartParks-Carolina, Inc.</entityName>
            <fileNumber>333-135091-05</fileNumber>
        </filer>
        <filer>
            <cik>0001364575</cik>
            <entityName>SmartParks-Florida, Inc.</entityName>
            <fileNumber>333-135091-04</fileNumber>
        </filer>
        <filer>
            <cik>0001364572</cik>
            <entityName>SmartParks-Silver Springs, Inc.</entityName>
            <fileNumber>333-135091-03</fileNumber>
        </filer>
        <filer>
            <cik>0001364513</cik>
            <entityName>Palace Management Company, LLC</entityName>
            <fileNumber>333-135091-02</fileNumber>
        </filer>
        <filer>
            <cik>0001364596</cik>
            <entityName>SmartParks-San Dimas, Inc.</entityName>
            <fileNumber>333-135091-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----