SEC Comment Letter for INTERCONTINENTAL HOTELS GROUP (IHG) — Jun 24, 2011
INTERCONTINENTAL HOTELS GROUP PLC /NEW/
Date: June 24, 2011 · CIK: 0000858446 · Accession: 0000000000-11-038647
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File numbers found in text: 001-10409
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June 24, 2011 Richard Solomons Chief Financial Officer InterContinental Hotels Group PLC Broadwater Park Denham, Buckinghamshire UB9 5HR Re: InterContinental Hotels Group PLC Form 20-F for Fiscal Year Ended December 31, 2010 Filed April 11, 2011 File No. 001-10409 Dear Mr. Solomons: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Kevin Woody Branch Chief