0001193125-13-466870.txt : 20140328 0001193125-13-466870.hdr.sgml : 20140328 20131209164223 ACCESSION NUMBER: 0001193125-13-466870 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SeaWorld Entertainment, Inc. CENTRAL INDEX KEY: 0001564902 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 271220297 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9205 SOUTH PARK CENTER LOOP STREET 2: SUITE 400 CITY: ORLANDO STATE: FL ZIP: 32819 BUSINESS PHONE: (407) 226-5011 MAIL ADDRESS: STREET 1: 9205 SOUTH PARK CENTER LOOP STREET 2: SUITE 400 CITY: ORLANDO STATE: FL ZIP: 32819 CORRESP 1 filename1.htm Acceleration Request

VIA EDGAR

December 9, 2013

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: SeaWorld Entertainment, Inc. (the “Company”)

Registration Statement on Form S-1 (File No. 333-192420)

Ladies and Gentlemen:

As representatives of the several underwriters of the Company’s proposed public offering of common stock, we hereby join the Company’s request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 2:00 p.m. (ET) on December 11, 2013, or as soon thereafter as is practicable.

Pursuant to Rule 460 under the Act, please be advised that there will be distributed to each Underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Remainder of Page Intentionally Left Blank]

Very truly yours,

As Representatives of the several Underwriters

 

GOLDMAN, SACHS & CO.
By:  

/s/ Goldman, Sachs & Co.

Name:  
Title:  
J.P. MORGAN SECURITIES LLC
By:  

/s/ Tommy Rueger

Name:   Tommy Rueger
Title:   Managing Director

[Signature Page to Acceleration Request by Underwriters]