December 21, 2012
Mr. David R. Humphrey
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, Mail Stop 3561
Washington, D.C. 20549
Re: | Cedar Fair, L.P. |
Form 10-K for fiscal year ended December 31, 2011
Filed February 29, 2012
File No. 001-09444
Dear Mr. Humphrey:
As a follow up to our conversation with the SEC earlier today, we have agreed to extend the response date to the above referenced comment letter to Friday, January 25, 2013.
If you have any questions, please contact me directly at (419) 627-2295.
Sincerely, |
/s/ Brian C. Witherow |
Brian C. Witherow |
Executive Vice President and Chief Financial Officer |