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May 22, 2013 | 11:50 AM
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Seaworld Entertainment-IPO

FILE - In this Monday, March 7, 2011, file photo, park guests watch as a killer whale flips out of the water at SeaWorld Orlando's Shamu Stadium in Orlando, Fla. SeaWorld Entertainment Inc. on Thursday, Dec. 27, 2012, filed for an initial public offering of stockthat could raise $100 million.(AP Photo/Phelan M. Ebenhack, File)

FILE - In this Monday, March 7, 2011, file photo, park guests watch as a killer whale flips out of the water at SeaWorld Orlando's Shamu Stadium in Orlando, Fla. SeaWorld Entertainment Inc. on Thursday, Dec. 27, 2012, filed for an initial public offering of stockthat could raise $100 million.(AP Photo/Phelan M. Ebenhack, File)

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