Cedar Fair's recent 8K disclosure regarding the acquistion of Paramount Parks, and their attainment of the new debt:

http://biz.yahoo.com/e/060707/fun8-k.html

As expected, in addition to using the proceeds of the new financing ($1.745B) for the acquisition, they also retired their existing corporate debt.

From a legal entity standpoint, the acquisition of Paramount Parks was completed by CF's wholly owned subsidiary called Magnum Management Corporation. (Which is pretty common in this type of M&A activity...)

What's kind of interesting though is that it appears the subsidiary of CBS which owned Paramount Parks was called "Bombay Hook, LLC" I wonder what the meaning is behind that name?

Here's the link to the full EDGAR filing, which also includes the purchase agreement between CBS and Cedar Fair...

http://yahoo.brand.edgar-online.com/fetchF...00061&Type=HTML

Ha... very interesting. Good find!