0001193125-15-143900.txt : 20150528 0001193125-15-143900.hdr.sgml : 20150528 20150423143400 ACCESSION NUMBER: 0001193125-15-143900 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150423 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CEDAR FAIR L P CENTRAL INDEX KEY: 0000811532 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 341560655 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cedar Fair Southwest, Inc. CENTRAL INDEX KEY: 0001503889 IRS NUMBER: 061346301 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Canada's Wonderland Co CENTRAL INDEX KEY: 0001503892 IRS NUMBER: 980524175 STATE OF INCORPORATION: A5 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Valleyfair LLC CENTRAL INDEX KEY: 0001636270 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Worlds of Fun LLC CENTRAL INDEX KEY: 0001636272 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cedar Point Park LLC CENTRAL INDEX KEY: 0001636303 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kings Island Park LLC CENTRAL INDEX KEY: 0001636308 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Carowinds LLC CENTRAL INDEX KEY: 0001636302 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dorney Park LLC CENTRAL INDEX KEY: 0001636304 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Knotts Berry Farm LLC CENTRAL INDEX KEY: 0001636309 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Millennium Operations LLC CENTRAL INDEX KEY: 0001636348 IRS NUMBER: 522068285 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Michigans Adventure Park LLC CENTRAL INDEX KEY: 0001636346 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wonderland Company, Inc. CENTRAL INDEX KEY: 0001503895 IRS NUMBER: 133929556 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 419-626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Geauga Lake LLC CENTRAL INDEX KEY: 0001636306 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kings Island Co CENTRAL INDEX KEY: 0001503899 IRS NUMBER: 311088699 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kings Dominion LLC CENTRAL INDEX KEY: 0001636307 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 BUSINESS PHONE: (419) 626-0830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870-5259 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Magnum Management Co CENTRAL INDEX KEY: 0001503890 IRS NUMBER: 346525545 STATE OF INCORPORATION: OH FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Michigan's Adventure, Inc. CENTRAL INDEX KEY: 0001503900 IRS NUMBER: 382173895 STATE OF INCORPORATION: MI FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 BUSINESS PHONE: 4196260830 MAIL ADDRESS: STREET 1: ONE CEDAR POINT DRIVE CITY: SANDUSKY STATE: OH ZIP: 44870 CORRESP 1 filename1.htm CORRESP

CEDAR FAIR, L.P.,

CANADA’S WONDERLAND COMPANY

and

MAGNUM MANAGEMENT CORPORATION

April 23, 2015

VIA EDGAR

 

  Re: Cedar Fair, L.P., Canada’s Wonderland Company and

Magnum Management Corporation Registration Statement on

Form S-4 Filed March 12, 2015

File No.: 333-202695

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Justin Dobbie

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), as amended, Cedar Fair, L.P. (“Cedar Fair”), Canada’s Wonderland Company (“Cedar Canada”), and Magnum Management Corporation (collectively with Cedar Fair and Cedar Canada, the “Issuers”) hereby request that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that it may become effective at 10:00 a.m., Washington, D.C. time, on April 24, 2015, or as soon as possible thereafter. In this regard, the Issuers are aware of their obligations under the Securities Act.

The Issuers acknowledge that:

 

  •   should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •   the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Issuers from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   the Issuers may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of such effectiveness by telephone call to Risë Norman of Simpson Thacher & Bartlett LLP at (212) 455-3080.

Very truly yours,
CEDAR FAIR, L.P.
By:

/s/ Brian C. Witherow

Name: Brian C. Witherow
Title: Executive Vice President and Chief Financial Officer
CANADA’S WONDERLAND COMPANY
By:

/s/ Brian C. Witherow

Name: Brian C. Witherow
Title: Executive Vice President and Chief Financial Officer
MAGNUM MANAGEMENT CORPORATION
By:

/s/ Brian C. Witherow

Name: Brian C. Witherow
Title: Executive Vice President and Chief Financial Officer