SEC Comment Letter for ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582) (AHT) — Dec 3, 2013
ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582)
Date: Dec. 3, 2013 · CIK: 0001232582 · Accession: 0000000000-13-065892
AI Filing Summary & Sentiment
Letter
December 3, 2013 Via E -mail Mr. M ark L. Nunneley Chief Accounting Officer Ashford Hospitality Trust, Inc. 14185 Dallas Parkway , Suite 1100 Dallas, TX 75254 Form 10 -Q for the quarter ended September 30, 2013 Filed November 7, 2013 File No. 001 -31775
Re: Ashford Hospitality Trust, Inc. Form 10-K for the year ended December 31, 2012 Filed March 1, 2013 File No. 001 -31775
Dear Mr. Nunneley :
We have completed our review of your filings. 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 respe ct to the company 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 adequacy 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/ Daniel L. Gordon
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December 3, 2013 Via E -mail Mr. M ark L. Nunneley Chief Accounting Officer Ashford Hospitality Trust, Inc. 14185 Dallas Parkway , Suite 1100 Dallas, TX 75254 Re: Ashford Hospitality Trust, Inc. Form 10-K for the year ended December 31, 2012 Filed March 1, 2013 File No. 001 -31775 Form 10 -Q for the quarter ended September 30, 2013 Filed November 7, 2013 File No. 001 -31775 Dear Mr. Nunneley : We have completed our review of your filings. 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 respe ct to the company 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 adequacy 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/ Daniel L. Gordon Daniel L. Gordon Branch Chief cc: David Brooks, General Counsel (via E -mail)