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SEC Comment Letter for HOST HOTELS & RESORTS, (HST) — Jul 7, 2010

HOST HOTELS & RESORTS, INC.
Date: July 7, 2010 · CIK: 0001070750 · Accession: 0000000000-10-037865

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AI Filing Summary & Sentiment

Date
July 7, 2010
Author
Kevin Woody
Form
UPLOAD
Company
HOST HOTELS & RESORTS, INC.

Letter

July 7, 2010 Mr. Larry K. Harvey Chief Financial Officer Host Hotels & Resorts, Inc. 6903 Rockledge Drive, Suite 1500 Bethesda, Maryland 20817

Re: Host Hotels & Resorts, Inc. Form 10-K for the year ended December 31, 2009 File No. 1-14625

Dear Mr. Harvey:

We have completed our review of the above refe renced filing and have no further comments at this time.

Sincerely,
Kevin Woody
Accounting Branch Chief

Show Raw Text 
July 7, 2010

Mr. Larry K. Harvey Chief Financial Officer Host Hotels & Resorts, Inc. 6903 Rockledge Drive, Suite 1500 Bethesda, Maryland  20817

Re: Host Hotels & Resorts, Inc.
Form 10-K for the year ended December 31, 2009
File No. 1-14625

Dear Mr. Harvey:

We have completed our review of the above refe renced filing and have no further comments at
this time.

Sincerely,

Kevin Woody
Accounting Branch Chief

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