SeaWorld Parks & Entertainment announced Wednesday it is cutting 350 positions in its Orlando and San Diego parks.

Last year, SeaWorld eliminated 320 positions just three weeks before Christmas.

“It’s been a tough day,” said Aimee Jeansonne-Becka, SeaWorld spokesperson.

Employees who lost their jobs are being notified today. They will receive severance pay and assistance finding new jobs. Jeansonne-Becka declined to give the number of jobs cut in Orlando.

The cuts are part of a company-wide cost initiative to save $40 million.

“This ongoing work to improve efficiency is focused on administrative functions and non-guest facing positions, and we are redeploying resources from the related cost savings into our growth initiatives,” a SeaWorld statement said.

Money saved by the cuts will be used to market SeaWorld and increase park attendance. SeaWorld has experienced declining attendance since the 2013 release of the documentary “Blackfish,” which criticized the park’s care of its animals.

SeaWorld has since increased its conservation and animal education efforts.

“We remain committed to creating world-class guest experiences, providing comprehensively for the care of all our animals, and continuing our company’s focus on stranded marine animal rescue and ocean conservation initiatives,” the statement said.