SeaWorld Abu Dhabi
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It won't be built in Dubai this time. Probably rather Yas Island, Abu Dhabi.

Here's SeaWorld's original plan and failed first attempt to enter the UAE market back in 2008:

Nakheel plans to build four theme parks, including a SeaWorld, on one of its palm-shaped islands, the Dubai-owned developer said on Thursday.

Under a deal with US-based Busch Entertainment Corporation (BEC), Nakheel will build SeaWorld Dubai, Aquatica, Busch Gardens and Discovery Cove theme parks on the Palm Jebel Ali under the 'Worlds of Discovery' banner. The project will be constructed in four phases, with the first phase set to be completed by 2012.

Source:
http://www.arabianbusiness.com/nakheel-plans-seaworld-theme-park-151383.html




Photo source:
http://multivu.prnewswire.com/

This is how it looks today, the whole Palm Jebel Ali has been left abandoned:


Photo source:
http://www.dubaichronicle.com/

SeaWorld Entertainment Inc. said Wednesday that it has reached a tentative deal for a theme-park resort in the Middle East, which become the Orlando-based company's first overseas destination.

SeaWorld, which owns 11 parks across the United States, said it has signed a memorandum of understanding with a partner to "assess the viability of a multi-park development in the Middle East." It would not identify the partner, though SeaWorld said it was an entity with "an established track record of opening and operating world-class attractions."

SeaWorld executives said they are confident they will get a final deal done.

"We feel very good about the likelihood of this discussion of coming to fruition of us building these parks," SeaWorld President and Chief Executive Jim Atchison said on a conference call with analysts. "I would say our confidence is very high in it."

SeaWorld would not say how many parks it is likely to build nor exactly where. The company announced plans under previous ownership in 2008 to build a resort in Dubai that would have had a SeaWorld, Discovery Cove and Aquatica, though it abandoned the project a year later amid the economic crash.

Source:
http://articles.orlandosentinel.com/2014-05-14/business/os-seaworld-first-quarter-earnings-20140514_1_seaworld-orlando-seaworld-executives-seaworld-president

Status: announced