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
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<DOCUMENT>
<TYPE>LETTER
<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
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