[SeaWorld Entertainment, Inc. Letterhead]
September 4, 2014
VIA EDGAR
Linda Cvrkel
Beverly A. Singleton
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 3720
100 F Street, NE
Washington, DC 20549
Re: | Letter dated August 22, 2014 concerning |
SeaWorld Entertainment, Inc. (the “Company”)
Form 10-K for the Fiscal Year Ended December 31, 2013
Filed March 21, 2014
File No. 1-35883
Dear Ms. Cvrkel:
This letter is in response to the comment letter, dated August 22, 2014, from the staff of the Securities and Exchange Commission (the “Staff”) concerning the Company’s Form 10-K for the fiscal year ended December 31, 2013. As our counsel discussed with you on September 4, 2014, we respectfully advise the Staff that we need additional time in order to respond fully to the Staff’s comment letter. We are therefore requesting an extension until September 22, 2014 for the Company’s response. Please do not hesitate to contact me at (407) 226-5081 or Jim.Heaney@seaworld.com if you have any questions or comments regarding this letter.
Sincerely, |
/s/ James M. Heaney |
James M. Heaney |
Chief Financial Officer |
cc: | Igor Fert, Simpson Thacher & Bartlett LLP (via email) |
Kara Klinger, Deloitte & Touche LLP (via email)