0001193125-14-332239.txt : 20141231 0001193125-14-332239.hdr.sgml : 20141231 20140904165835 ACCESSION NUMBER: 0001193125-14-332239 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140904 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 CORRESP

[SeaWorld Entertainment, Inc. Letterhead]

September 4, 2014

VIA EDGAR

Linda Cvrkel

Beverly A. Singleton

Division of Corporation Finance

Securities and Exchange Commission

Mail Stop 3720

100 F Street, NE

Washington, DC 20549

 

Re: Letter dated August 22, 2014 concerning

SeaWorld Entertainment, Inc. (the “Company”)

Form 10-K for the Fiscal Year Ended December 31, 2013

Filed March 21, 2014

File No. 1-35883

Dear Ms. Cvrkel:

This letter is in response to the comment letter, dated August 22, 2014, from the staff of the Securities and Exchange Commission (the “Staff”) concerning the Company’s Form 10-K for the fiscal year ended December 31, 2013. As our counsel discussed with you on September 4, 2014, we respectfully advise the Staff that we need additional time in order to respond fully to the Staff’s comment letter. We are therefore requesting an extension until September 22, 2014 for the Company’s response. Please do not hesitate to contact me at (407) 226-5081 or Jim.Heaney@seaworld.com if you have any questions or comments regarding this letter.

 

Sincerely,

/s/ James M. Heaney

James M. Heaney
Chief Financial Officer

 

cc: Igor Fert, Simpson Thacher & Bartlett LLP (via email)

Kara Klinger, Deloitte & Touche LLP (via email)