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SEC Comment Letter for HOST HOTELS & RESORTS, (HST) — Jan 25, 2008

HOST HOTELS & RESORTS, INC.
Date: Jan. 25, 2008 · CIK: 0001070750 · Accession: 0000000000-08-004503

AI Filing Summary & Sentiment

File numbers found in text: 001-14625

Date
January 18, 2008
Author
Not clearly detected
Form
UPLOAD
Company
HOST HOTELS & RESORTS, INC.

Letter

January 18, 2008 Mail Stop 4561 W. Edward Walter Chief Executive Officer Host Hotels & Resorts, Inc. 6903 Rockledge Drive, Suite 1500 Bethesda, Maryland 20817-1109 Re: Host Hotels & Resorts, Inc. Definitive 14A Filed April 10, 2007 File No. 001-14625 Dear Mr. Walter: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time.

Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments.

If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3401. S i n c e r e l y , J e n n i f e r G o w e t s k i Attorney-Advisor cc: Scott Herlihy ( via facsimile ) Latham & Watkins LLP

Show Raw Text
January 18, 2008
 Mail Stop 4561   W. Edward Walter  Chief Executive Officer Host Hotels & Resorts, Inc. 6903 Rockledge Drive, Suite 1500 Bethesda, Maryland  20817-1109
Re:  Host Hotels & Resorts, Inc.  Definitive 14A   Filed April 10, 2007
File No. 001-14625
 Dear Mr. Walter:   We have completed our review of your executive compensation and related
disclosure, and we have no further comments at this time.

 Please note that the company is responsib le for the adequacy and accuracy of the
disclosure in its filing.  We  are not approving any proposed  disclosure you may have
included in your response lette r or any disclosure you include in your future filings in
response to our comments.

If you have any further questions regardi ng our review of your filing, please call
me at (202) 551-3401.
         S i n c e r e l y ,             J e n n i f e r  G o w e t s k i
Attorney-Advisor
cc: Scott Herlihy ( via facsimile )
Latham & Watkins LLP