CEDAR FAIR, L.P.,
CANADAS WONDERLAND COMPANY
MAGNUM MANAGEMENT CORPORATION
MILLENNIUM OPERATIONS LLC
June 3, 2020
VIA EDGAR
Re: | Cedar Fair, L.P., Canadas Wonderland Company, Magnum |
Management Corporation and Millennium Operations LLC |
Registration Statement on Form S-4 Filed May 21, 2020 |
File No.: 333-238545 |
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Katherine Bagley
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cedar Fair, L.P., Canadas Wonderland Company, Magnum Management Corporation and Millennium Operations LLC request that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that it may become effective at 2:00 p.m., Washington, D.C. time, on June 5, 2020, or as soon as possible thereafter.
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 | |||
CANADAS WONDERLAND COMPANY | ||||
By: | /s/ Brian C. Witherow | |||
Name: | Brian C. Witherow | |||
Title: | Secretary and Chief Financial Officer | |||
MAGNUM MANAGEMENT CORPORATION | ||||
By: | /s/ Brian C. Witherow | |||
Name: | Brian C. Witherow | |||
Title: | Treasurer, Chief Financial Officer and Director | |||
MILLENNIUM OPERATIONS LLC | ||||
By: | Magnum Management Corporation, its Managing Member | |||
By: | /s/ Brian C. Witherow | |||
Name: | Brian C. Witherow | |||
Title: | Treasurer, Chief Financial Officer and Director |