SEC Company Response from EQUITY INNS INC (CIK 0000916530) — Oct 27, 2005

EQUITY INNS INC (CIK 0000916530)
Date: Oct. 27, 2005 · CIK: 0000916530 · Accession: 0000916530-05-000022

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AI Filing Summary & Sentiment

File numbers found in text: 333-128981

Date

October 27, 2005

Author

Not clearly detected

Form

CORRESP

Company

EQUITY INNS INC (CIK 0000916530)

Letter

October 27, 2005 VIA EDGAR AND FACSIMILE Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Elaine Wolff Equity Inns, Inc. Registration Statement on Form S-3 (File No. 333-128981)

Dear Ms. Wolff:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Equity Inns, Inc. (the "Company") hereby requests acceleration of effectiveness of the above-captioned Registration Statement to 9:00 a.m. on October 31, 2005, or as soon thereafter as practicable.

Pursuant to your letter to Howard A. Silver dated October 26, 2005, in connection with this request for effectiveness, the Company acknowledges the following:

(i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
EQUITY INNS, INC.

Show Raw Text

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<TYPE>CORRESP
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<FILENAME>filename1.txt
<TEXT>

October 27, 2005

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission 100 F Street, N.E.
Washington, D.C.  20549
Attention:  Ms. Elaine Wolff

                                Equity Inns, Inc.
            Registration Statement on Form S-3 (File No. 333-128981)

Dear Ms. Wolff:

         Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Equity Inns, Inc. (the "Company") hereby requests acceleration of effectiveness
of the above-captioned Registration Statement to 9:00 a.m. on October 31, 2005,
or as soon thereafter as practicable.

         Pursuant to your letter to Howard A. Silver dated October 26, 2005, in
connection with this request for effectiveness, the Company acknowledges the
following:

         (i)      should the Commission or the staff, acting pursuant to
                  delegated authority, declare the filing effective, it does not
                  foreclose the Commission from taking any action with respect
                  to the filing;
         (ii)     the action of the Commission or the staff, acting pursuant to
                  delegated authority, in declaring the filing effective, does
                  not relieve the Company from its full responsibility for the
                  adequacy and accuracy of the disclosure in the filing; and
         (iii)    the Company may not assert this action as a defense in any
                  proceeding initiated by the Commission or any person under the
                  federal securities laws of the United States.

                                Very truly yours,

                                EQUITY INNS, INC.

                                By:    /s/J. Mitchell Collins
                                       -----------------------------
                                Name:  J. Mitchell Collins
                                Title: Executive Vice President and
                                       Chief Financial Officer
</TEXT>
</DOCUMENT>

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