POWER OF ATTORNEY

Know all by these presents that Nathaniel J. Lipman does hereby

make, constitute and appoint each of G. Anthony (Tony) Taylor,

Laurie Beechner, Jeffrey Schwartz, Daniel Bollinger, and

James W. Forrester, Jr., or any one of them, as a true and lawful

attorney-in-fact of the undersigned with full powers of substitution

and revocation, for and in the name, place and stead of the undersigned

(in the undersigned's individual capacity), to execute and deliver such

forms that the undersignedmay be required to file with the U.S. Securities

and Exchange Commission as a result of the undersigned's ownership of or

transactions in securities of United Parks & Resorts Inc. (i) pursuant to

Section 16(a) of the Securities Exchange Act of 1934, as amended, including

without limitation, statements on Form 3, Form 4 and Form 5 (including any

amendments thereto) and (ii) in connection with any applications for EDGAR

access codes, including without limitation the Form ID. The Power of Attorney

shall remain in full force and effect until the undersigned is no longer

required to file Forms 3, 4, and 5 with regard to his ownership of or

transactions in securities of United Parks & Resorts Inc., unless earlier

revoked in writing. The undersigned acknowledges that G. Anthony (Tony) Taylor,

Laurie Beechner, Jeffrey Schwartz, Daniel Bollinger, and James W. Forrester, Jr.

are not assuming any of the undersigned's responsibilities to comply with

Section 16 of the Securities Exchange Act of 1934.

By: /s/ Nathaniel J. Lipman

Date: July 24, 2024

Lipman Nathaniel 4