SEC Comment Letter for HOST HOTELS & RESORTS, (HST) — Apr 16, 2012
HOST HOTELS & RESORTS, INC.
Date: April 16, 2012 · CIK: 0001070750 · Accession: 0000000000-12-019185
AI Filing Summary & Sentiment
File numbers found in text: 001-14625, 333-55807
Letter
April 16, 2012 Larry K. Harvey Executive Vice President, Chief Financial Officer Host Hotels & Resorts, Inc. Host Hotels & Resorts, L.P. 6903 Rockledge Drive, Suite 1500 Bethesda, Maryland 20817 Re: Host Hotels & Resorts, Inc. Form 10-K Filed February 22, 2012 File No. 001-14625 Host Hotels & Resorts, L.P. Form 10-K Filed February 22, 2012 File No. 333-55807
Dear Mr. Harvey: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin Woody Accounting Branch Chief
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April 16, 2012 Larry K. Harvey Executive Vice President, Chief Financial Officer Host Hotels & Resorts, Inc. Host Hotels & Resorts, L.P. 6903 Rockledge Drive, Suite 1500 Bethesda, Maryland 20817 Re: Host Hotels & Resorts, Inc. Form 10-K Filed February 22, 2012 File No. 001-14625 Host Hotels & Resorts, L.P. Form 10-K Filed February 22, 2012 File No. 333-55807 Dear Mr. Harvey: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin Woody Accounting Branch Chief