New York, January 02, 2013 -- Moody's Investors Service said SeaWorld Entertainment, Inc.'s (SeaWorld) Form S-1 filing on December 27, 2012 for a proposed initial public stock offering is credit positive for its rated subsidiary SeaWorld Parks & Entertainment, Inc. (SeaWorld Parks), but does not immediately affect SeaWorld Parks' B1 Corporate Family Rating (CFR) or stable rating outlook pending an evaluation of the structure of any transaction and the financial policies following an IPO. For further information please see the issuer comment posted to www.Moodys.com.
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