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SEC Company Response from HOST HOTELS & RESORTS, (HST) — Sep 25, 2007

HOST HOTELS & RESORTS, INC.
Date: Sept. 25, 2007 · CIK: 0001070750 · Accession: 0001193125-07-207280

AI Filing Summary & Sentiment

File numbers found in text: 001-14625

Referenced dates: August 21, 2007

Date
September 25, 2007
Author
/s/ Scott C. Herlihy
Form
CORRESP
Company
HOST HOTELS & RESORTS, INC.

Letter

Securities and Exchange Commission Division of Corporate Finance Attention: Jennifer Gowetski Re: Host Hotels & Resorts, Inc. Definitive 14A Filed April 10, 2007 File Number: 001-14625

Dear Ms. Gowetski

On behalf of Host Hotels & Resorts, Inc. (the “Registrant”), we are submitting this letter in response to the Staff’s comments concerning the Definitive 14A referenced above as set forth in its letter dated August 21, 2007 (the “Comment Letter”). As a follow-up to our telephone conversation on September 21, 2007, this letter confirms the Registrant’s intention to file its response to the Comment Letter by October 19, 2007.

We appreciate the Staff’s time and attention to this matter. If you have any questions or comments or require further information, please do not hesitate to telephone the undersigned at (202) 637-2277.

Very truly yours,
/s/ Scott C. Herlihy

Show Raw Text
CORRESP
1
filename1.htm

Correspondence Letter

 Scott C. Herlihy

555 Eleventh Street, N.W., Suite 1000

Direct Dial: (202) 637-2277

Washington, D.C. 20004-1304

 scott.herlihy@lw.com

Tel: +202.637.2200 Fax: +202.637.2201

www.lw.com

FIRM / AFFILIATE OFFICES

Barcelona

New Jersey

Brussels

New York

Chicago

Northern Virginia

Frankfurt

Orange County

September 25, 2007

Hamburg

Paris

Hong Kong

San Diego

London

San Francisco

 Securities and Exchange Commission

Los Angeles

Shanghai

 Division of Corporate Finance

Madrid

Silicon Valley

 100 F Street N.E.

Milan

Singapore

 Washington, D.C. 20549

Moscow

Tokyo

Munich

Washington, D.C.

 Attention: Jennifer Gowetski

Re:
Host Hotels & Resorts, Inc.

 Definitive 14A

 Filed April 10, 2007

 File Number: 001-14625

 Dear Ms. Gowetski

 On behalf of Host Hotels & Resorts, Inc. (the “Registrant”), we are submitting this letter in response to the
Staff’s comments concerning the Definitive 14A referenced above as set forth in its letter dated August 21, 2007 (the “Comment Letter”). As a follow-up to our telephone conversation on September 21, 2007, this letter
confirms the Registrant’s intention to file its response to the Comment Letter by October 19, 2007.

 We appreciate the
Staff’s time and attention to this matter. If you have any questions or comments or require further information, please do not hesitate to telephone the undersigned at (202) 637-2277.

 Very truly yours,

 /s/ Scott C. Herlihy

 Scott C. Herlihy

 of LATHAM & WATKINS LLP

cc:
Elizabeth A. Abdoo, Esq.