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SEC Comment Letter for CNL Hotels & Resorts, Inc. (CIK 0001017022) — Nov 29, 2005

CNL Hotels & Resorts, Inc. (CIK 0001017022)
Date: Nov. 29, 2005 · CIK: 0001017022 · Accession: 0000000000-05-059899

AI Filing Summary & Sentiment

File numbers found in text: 001-32254

Date
November 29, 2005
Author
Linda van Doorn
Form
UPLOAD
Company
CNL Hotels & Resorts, Inc. (CIK 0001017022)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (407)650-3669 C. Brian Strickland Executive Vice President, Chief Financial Officer and Corporate Secretary CNL Hotels & Resorts, Inc. 450 South Orange Avenue Orlando, Florida 32801

Re: CNL Hotels & Resorts, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 16, 2005 File No. 001-32254

Dear Mr. Strickland:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant

Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

November 29, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (407)650-3669

C. Brian Strickland
Executive Vice President, Chief Financial Officer
and Corporate Secretary
CNL Hotels & Resorts, Inc.
450 South Orange Avenue
Orlando, Florida 32801

Re:	CNL Hotels & Resorts, Inc.
	Form 10-K for Fiscal Year Ended
	December 31, 2004
	Filed March 16, 2005
	File No. 001-32254

Dear Mr. Strickland:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

		Linda van Doorn
			Senior Assistant Chief Accountant

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Hewitt Associates, Inc.
December 28, 2004
Page 1

</TEXT>
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