SEC Company Response from EQUITY INNS INC (CIK 0000916530) — Oct 15, 2004
EQUITY INNS INC (CIK 0000916530)
Date: Oct. 15, 2004 · CIK: 0000916530 · Accession: 0000950144-04-009740
AI Filing Summary & Sentiment
File numbers found in text: 333-117421
Letter
United States Securities and Exchange Commission Re: Equity Inns, Inc. Post-Effective Amendment No. 3 to Form S-3 Filed October 15, 2004 Registration No. 333-117421
Dear Mr. Ossias:
In connection with the request for acceleration of the above-referenced post-effective amendment to the registration statement on Form S-3, Equity Inns, Inc. hereby acknowledges that:
•
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;
•
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
•
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.
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CORRESP
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corresp
EQUITY INNS, INC.
7700 Wolf River Boulevard
Germantown, Tennessee 38138
October 15, 2004
United States Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Attn: Geoffrey M. Ossias
Re:
Equity Inns, Inc.
Post-Effective Amendment No. 3 to Form S-3 Filed October 15, 2004
Registration No. 333-117421
Dear Mr. Ossias:
In connection with the request for acceleration of the above-referenced
post-effective amendment to the registration statement on Form S-3, Equity
Inns, Inc. hereby acknowledges that:
•
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;
•
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
•
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.
/s/ J. Mitchell Collins
J. Mitchell Collins
Executive Vice President and Chief Financial Officer