Exhibit 16.1
Deloitte & Touche LLP
Certified Public Accountants
Suite 3600
201 N. Franklin Street
Tampa, FL 33602-4990
Tel: +1 813 273 8300
www.deloitte.com
May 17, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of SeaWorld Entertainment Inc.'s Form 8-K dated May 17, 2023, and have the following comments:
1.
We agree with the statements made in paragraphs 2, 3 and 5.
2.
We have no basis on which to agree or disagree with the statements made in paragraphs 1, 4 and 6.
Yours truly,
/s/ Deloitte & Touche LLP