SEC Comment Letter for ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582) (AHT) — Jun 15, 2011
ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582)
Date: June 15, 2011 · CIK: 0001232582 · Accession: 0000000000-11-036808
AI Filing Summary & Sentiment
File numbers found in text: 001-31775
Letter
June 15, 2011 Via E-mail Mr. David J. Kimichik Chief Financial Officer Ashford Hospitality Trust 14185 Dallas Parkway, Suite 1100 Dallas, Texas 75254 Re: Ashford Hospitality Trust Form 10-K for the year ended 12/31/2010 Filed on 3/4/2011 File No. 001-31775
Dear Mr. David J. Kimichik: We have completed our review of your f iling. 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 th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon Daniel L. Gordon
Branch Chief
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June 15, 2011 Via E-mail Mr. David J. Kimichik Chief Financial Officer Ashford Hospitality Trust 14185 Dallas Parkway, Suite 1100 Dallas, Texas 75254 Re: Ashford Hospitality Trust Form 10-K for the year ended 12/31/2010 Filed on 3/4/2011 File No. 001-31775 Dear Mr. David J. Kimichik: We have completed our review of your f iling. 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 th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Branch Chief