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SEC Company Response from INTERCONTINENTAL HOTELS GROUP (IHG) — Aug 11, 2016

INTERCONTINENTAL HOTELS GROUP PLC /NEW/
Date: Aug. 11, 2016 · CIK: 0000858446 · Accession: 0000950103-16-015493

AI Filing Summary & Sentiment

File numbers found in text: 001-10409

Date
August 11, 2016
Author
Not clearly detected
Form
CORRESP
Company
INTERCONTINENTAL HOTELS GROUP PLC /NEW/

Letter

InterContinental Hotels Group

August 11, 2016

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Broadwater Park

Denham

Buckinghamshire UB9 5HR

United Kingdom

Switchboard +44 (0) 1895 512 000

General fax +44 (0) 1895 512 101

www.ihg.com

Attn: Jennifer Monick

Re: InterContinental Hotels Group PLC

Form 20-F for the Fiscal Year Ended December 31, 2015

Filed on March 3, 2016

File No. 001-10409

This letter relates to the comment letter from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission") dated August 10, 2016 (the “Comment Letter”) regarding the above-referenced filing on Form 20-F of InterContinental Hotels Group PLC (the “Company”).

The Company is working expeditiously to respond to the Comment Letter and has commenced work on a letter responding to the Staff’s comments in consultation with the Company’s advisors.

In order to address fully all of the points raised in the Comment Letter, the Company believes that it will require additional time to consider and respond to the Staff’s comments. Accordingly, the Company respectfully requests an extension of time to respond to the Comment Letter beyond the ten business days specified in the Comment Letter. The Company anticipates submitting to the Staff a response to the Comment Letter on or before Friday September 16, 2016.

We are grateful for the Staff’s assistance in this matter. Please do not hesitate to contact me with any further comments or questions.

Yours faithfully,

/s/ Nicolette Henfrey

Nicolette Henfrey

Deputy Company Secretary

InterContinental Hotels Group PLC Registered in England No 5134420 Registered Office: Broadwater Park, Denham, Buckinghamshire UB9 5HR

Show Raw Text
CORRESP
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                                            InterContinental Hotels Group

August 11, 2016

        VIA EDGAR

        United States Securities and Exchange
Commission

        Division of Corporation Finance

        100 F Street, N.E.

        Washington, D.C. 20549

    Broadwater
        Park

        Denham

        Buckinghamshire
        UB9 5HR

        United
        Kingdom

        Switchboard
        +44 (0) 1895 512 000

        General
        fax   +44 (0) 1895 512 101

        www.ihg.com

Attn: Jennifer Monick

    Re:
    InterContinental Hotels Group PLC

        Form 20-F for the Fiscal Year Ended
December 31, 2015

        Filed on March 3, 2016

        File No. 001-10409

This letter relates to the comment
letter from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission")
dated August 10, 2016 (the “Comment Letter”) regarding the above-referenced
filing on Form 20-F of InterContinental Hotels Group PLC (the “Company”).

The Company is working expeditiously to respond
to the Comment Letter and has commenced work on a letter responding to the Staff’s comments in consultation with the Company’s
advisors.

In order to address fully all of the points raised
in the Comment Letter, the Company believes that it will require additional time to consider and respond to the Staff’s comments.
Accordingly, the Company respectfully requests an extension of time to respond to the Comment Letter beyond the ten business days
specified in the Comment Letter. The Company anticipates submitting to the Staff a response to the Comment Letter on or before
Friday September 16, 2016.

We are grateful for the Staff’s assistance in
this matter. Please do not hesitate to contact me with any further comments or questions.

Yours faithfully,

/s/ Nicolette Henfrey

Nicolette Henfrey

Deputy Company Secretary

InterContinental
Hotels Group PLC Registered in England No 5134420 Registered Office: Broadwater
Park, Denham, Buckinghamshire UB9 5HR