SeaWorld Entertainment Inc. /zigman2/quotes/210357674/composite SEAS +8.12% gave a preliminary look at second-quarter results, saying revenue is expected to drop to $18 million from $406 million last year. Attendance is forecast to be 300,000, down 6.2 million from 2019. SeaWorld closed all of its parks due to the coronvirus on March 16. In June, the Aquatica and SeaWorld parks in Texas and all of the Florida parks reopened. On July 24, Sesame Place in Pennsylvania reopened and Busch Gardens in Virginia is expected to open in early August. All reopened parks have limited capacity and events. Still, SeaWorld says the reopened parks have seen attendance climb 14% from the week ended June 28 to the week ended July 26. In-park per capita spending is expected to climb 10% to $30.33 in the second quarter. SeaWorld had cash and equivalents totaling $376 million as of June 30 with an average monthly burn rate of $12 million. SeaWorld also announced Wednesday that it would offer $400 million of five-year bonds. SeaWorld stock rose nearly 2% in Wednesday premarket trading, but has slumped by more than 50% for the year to date. The S&P 500 index /zigman2/quotes/210599714/realtime SPX -0.48% is down 0.4% for 2020 so far.