<SEC-DOCUMENT>0001193125-14-419899-index.html : 20141231
<SEC-HEADER>0001193125-14-419899.hdr.sgml : 20141231
<ACCEPTANCE-DATETIME>20141120155853
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-419899
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20141120

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>