0001564590-20-041005.txt : 20200924 0001564590-20-041005.hdr.sgml : 20200924 20200824101455 ACCESSION NUMBER: 0001564590-20-041005 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200824 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: 6240 SEA HARBOR DRIVE CITY: ORLANDO STATE: FL ZIP: 32821 BUSINESS PHONE: (407) 226-5011 MAIL ADDRESS: STREET 1: 6240 SEA HARBOR DRIVE CITY: ORLANDO STATE: FL ZIP: 32821 CORRESP 1 filename1.htm seas-corresp.htm

 

SeaWorld Entertainment, INC.

6240 Sea Harbor Drive
Orlando, Florida 32821

August 24, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Scott Anderegg and Erin Jaskot

Re:SeaWorld Entertainment, Inc.

Amendment No. 2 to Registration Statement on Form S-3

Filed August 10, 2020

File No. 333-239672 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SeaWorld Entertainment, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on August 26, 2020 or as soon thereafter as is practicable. In this regard, the Registrant is aware of its obligations under the Act.

Please contact Igor Fert (212-455-2255) of Simpson Thacher & Bartlett LLP with any questions you may have regarding this request. In addition, please notify Mr. Fert by telephone when this request for acceleration has been granted.

 

 

Sincerely,

SeaWorld Entertainment, Inc.

By:

/s/ Harold Herman

Name: Harold Herman

Title: Associate General Counsel and Assistant Corporate Secretary

cc: Simpson Thacher & Bartlett LLP