July 9, 2018

Marshall Barber
Executive Vice President and Chief Financial Officer
Six Flags Entertainment Corp
924 Avenue J East
Grand Prairie TX 75050

       Re: Six Flags Entertainment Corp
           Form 10-K for Fiscal Year Ended December 31, 2017
           File No. 001-13703
           Form 10-Q for Fiscal Quarter Ended March 31, 2018
           File No. 001-13703

Dear Mr. Barber:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-Q for the Quarter Ended March 31, 2018

Notes to the Condensed Consolidated Financial Statements
2. Revenue, page 12

1.    We note on page 13 you describe long-term and short-term contracts
consisting of
      contracts with customers with terms greater than one year and less than
or equal to one
      year, respectively. We note both long-term and short-term contracts
include season
      passes. In this regard, please explain why long-term contracts include
season passes when
      it appears their duration is typically valid until the end of an
operating season varying by
      park (e.g. October 2018 or December 2018).


2.    We note from your revenue footnote you have entered into multiple
agreements to assist
 Marshall Barber
Six Flags Entertainment Corp
July 9, 2018
Page 2
         third parties in the planning, design, development and operation of
Six Flags-branded
         theme parks outside of North America. These international licensing
agreements includes
         pre-opening services such as brand licensing, design and development
of parks,
         management services, and post-opening sales- and usage-based royalty
payments, and
         may involve multiple performance obligations. In this regard, please
describe for us in
         greater detail the nature of the performance obligations identified in
your licensing
         contracts, including the goods and services promised. For each
performance obligation,
         please tell us the significant payment terms and the term over which
each of the
         performance obligations are satisfied and your consideration of the
guidance in ASC 606-
         10-25-19 through 22 and 606-10-55-54 through 58 in determining the
appropriate
         accounting treatment.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Patrick Kuhn at (202) 551-3308 or Jean Yu at (202)
551-3305 with any
questions.

FirstName LastNameMarshall Barber
Comapany NameSix Flags Entertainment Corp
                                                             Division of
Corporation Finance
July 9, 2018 Page 2                                          Office of
Transportation and Leisure
FirstName LastName