SEC Comment Letter for ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582) (AHT) — Dec 7, 2015
ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582)
Date: Dec. 7, 2015 · CIK: 0001232582 · Accession: 0000000000-15-056799
AI Filing Summary & Sentiment
Letter
Mail Stop 3233 December 7, 2015 Via E -mail Mr. Deric S. Eubanks 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, 2014 Filed March 2, 2015 File No. 1-31775
Dear Mr. Eubanks :
We have completed our review of your filing . 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 company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Jennifer Monick
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Mail Stop 3233 December 7, 2015 Via E -mail Mr. Deric S. Eubanks 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, 2014 Filed March 2, 2015 File No. 1-31775 Dear Mr. Eubanks : We have completed our review of your filing . 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 company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Jennifer Monick Jennifer Monick Assistant Chief Accountant Office of Real Estate and Commodities