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 | |
