SEC Comment Letter for HOST HOTELS & RESORTS, (HST) — Jun 24, 2013
HOST HOTELS & RESORTS, INC.
Date: June 24, 2013 · CIK: 0001070750 · Accession: 0000000000-13-034293
AI Filing Summary & Sentiment
Letter
June 24, 2013 Via E-mail Mr. 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 Host Hotels & Resorts, L.P. Form 10 -K for the year ended December 31, 2012 Filed on February 25, 2013 File No. 333 -55807
Re: Host Hotels & Resorts, Inc. Form 10 -K for the year ended December 31, 2012 Filed on February 25, 2013 File No. 001 -14625
Dear Mr. Harvey :
We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the compan y or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and ad equacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin Woody
Show Raw Text
June 24, 2013 Via E-mail Mr. 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 for the year ended December 31, 2012 Filed on February 25, 2013 File No. 001 -14625 Host Hotels & Resorts, L.P. Form 10 -K for the year ended December 31, 2012 Filed on February 25, 2013 File No. 333 -55807 Dear Mr. Harvey : We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the compan y or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and ad equacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin Woody Branch Chief