CEDAR FAIR, L.P.,
CANADA’S WONDERLAND COMPANY
MAGNUM MANAGEMENT CORPORATION
MILLENNIUM OPERATIONS LLC
June 10, 2021
VIA EDGAR
| Re: | Cedar Fair, L.P., Canada’s Wonderland Company, Magnum |
Management Corporation and Millennium Operations LLC |
Registration Statement on Form S-4 Filed May 27, 2021 |
File No.: 333-256555 |
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Katherine Bagley
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cedar Fair, L.P., Canada’s Wonderland Company, Magnum Management Corporation and Millennium Operations LLC 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 June 14, 2021, 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 | |||
| 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 | |||
