SeaWorld Entertainment, INC.
6240 Sea Harbor Drive
Orlando, Florida 32821
August 24, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Scott Anderegg and Erin Jaskot
Re:SeaWorld Entertainment, Inc.
Amendment No. 2 to Registration Statement on Form S-3
Filed August 10, 2020
File No. 333-239672 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SeaWorld Entertainment, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on August 26, 2020 or as soon thereafter as is practicable. In this regard, the Registrant is aware of its obligations under the Act.
Please contact Igor Fert (212-455-2255) of Simpson Thacher & Bartlett LLP with any questions you may have regarding this request. In addition, please notify Mr. Fert by telephone when this request for acceleration has been granted.
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Sincerely, SeaWorld Entertainment, Inc. | |
By: | /s/ Harold Herman |
Name: Harold Herman | |
Title: Associate General Counsel and Assistant Corporate Secretary | |
cc: Simpson Thacher & Bartlett LLP
