Six Flags, Inc.
1540 Broadway
New York, NY 10036
May 19, 2009
VIA EDGAR
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Re: | Six Flags, Inc. |
| Schedule 14A (File No. 001-13703) filed on April 24, 2009 (the “Schedule 14A”) |
| Schedule TO (File No. 005-33593) filed on May 6, 2009 (the “Schedule TO” and, together with the Schedule 14A, the “Filings”) |
Ladies and Gentlemen:
In connection with the above-referenced Filings, Six Flags, Inc. (the “Company”) hereby acknowledges that:
· the Company is responsible for the adequacy and accuracy of the disclosure in the Filings;
· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filings; and
· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please direct any questions with respect to the foregoing to the undersigned at (212) 652-9380, Scott R. Saks of Paul, Hastings, Janofsky & Walker LLP at (212) 318-6311 or William F. Schwitter of Paul, Hastings, Janofsky & Walker LLP at (212) 318-6400.
Sincerely,
Six Flags, Inc.
By: | /s/ James M. Coughlin |
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| Name: James M. Coughlin | |
| Title: General Counsel | |
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cc: | Scott R. Saks, Esq. | |
| William F. Schwitter, Esq. | |
| Michele Cohen, Esq. | |
| Paul, Hastings, Janofsky & Walker LLP | |