SEC Comment Letter 0000000000-24-004096 to HOST HOTELS & RESORTS L.P. (CIK 0001061937)
HOST HOTELS & RESORTS L.P. (CIK 0001061937)
Date: April 16, 2024 · CIK: 0001061937 · Accession: 0000000000-24-004096
AI Filing Summary & Sentiment
File numbers found in text: 333-278572
Letter
United States securities and exchange commission logo April 15, 2024 James F. Risoleo Chief Executive Officer Host Hotels & Resorts, L.P. 4747 Bethesda Ave., Suite 1300 Bethesda, MD 20814 Re:Host Hotels & Resorts, L.P. Registration Statement on Form S-3 Filed April 9, 2024 File No. 333-278572 Dear James F. Risoleo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jason M. Licht, Esq.
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United States securities and exchange commission logo
April 15, 2024
James F. Risoleo
Chief Executive Officer
Host Hotels & Resorts, L.P.
4747 Bethesda Ave., Suite 1300
Bethesda, MD 20814
Re:Host Hotels & Resorts, L.P.
Registration Statement on Form S-3
Filed April 9, 2024
File No. 333-278572
Dear James F. Risoleo:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Catherine De Lorenzo at 202-551-3772 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Jason M. Licht, Esq.