SEC Comment Letter for ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582) (AHT) — Jun 6, 2006

ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582)
Date: June 6, 2006 · CIK: 0001232582 · Accession: 0000000000-06-026481

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Date

June 6, 2006

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ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582)

Letter

Mail Stop 4561 June 6, 2006 Mr. David J. Kimichik Chief Financial Officer Ashford Hospitality Trust, Inc. 14185 Dallas Parkway, Suite 1100 Dallas, TX 75254

Re: Ashford Hospitality Trust, Inc. Form 10-K for the Fiscal Year Ended December 31, 2005 File No. 1-31755

Dear Mr. Kimichik:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

C i c e l y L a M o t h e Accounting Branch Chief

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Mail Stop 4561
June 6, 2006

Mr. David J. Kimichik
Chief Financial Officer
Ashford Hospitality Trust, Inc.
14185 Dallas Parkway, Suite 1100
Dallas, TX  75254

 Re: Ashford Hospitality Trust, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2005
  File No. 1-31755

Dear Mr. Kimichik:

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

        S i n c e r e l y ,

        C i c e l y  L a M o t h e
Accounting Branch Chief

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