According to one of our key Insiders, Universal has already negotiated and holds an 'option' on Tolkien's LOR theme park rights. But they (Comcast/Universal) are unsure if they want to follow through, and finalize it, due to the fact they already hold the rights to so many similar fantasy/dragons genre IP's, namely, HP, Zelda, How to Train Your Dragon. Hopefully Universal moves forward and exercises their option, if that info is correct. LOR is an excellent IP, with a strong very dedicated following. Like Potter hardcore fans, LOR hardcore fans would plan vacations around it's inclusion. Plus that would keep it away from competitors utilizing the IP in it's theme parks. And yes, I'm aware that Tolkien hated Disney, but his heirs may be on a different page if money becomes the prime objective to them, and there's nowhere else to go.