CEDAR FAIR, L.P.,
CANADA’S WONDERLAND COMPANY
MAGNUM MANAGEMENT CORPORATION
MILLENNIUM OPERATIONS LLC
May 22, 2018
VIA EDGAR
| Re: | Cedar Fair, L.P., Canada’s Wonderland Company, Magnum Management Corporation and Millennium Operations LLC Amendment No. 1 to the Registration Statement on FormS-4 Filed May 15, 2018 | |||
| File No.:333-224226 |
Securities and Exchange Commission
Division of Corporation Finance
Office of Transportation and Leisure
100 F Street, N.E.
Washington, D.C. 20549
Attention: John Stickel
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”), Magnum Management Corporation (“Magnum”) and Millennium Operations LLC (collectively with Cedar Fair, Cedar Canada and Magnum, the “Issuers”) hereby request that the effective date of the above-referenced Registration Statement on FormS-4 be accelerated so that it may become effective at 10:00 a.m., Washington, D.C. time, on May 24, 2018, 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 | |
| CANADA’S 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, MMC | |
| 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, MMC | |
