SEC Comment Letter for ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582) (AHT) — Sep 22, 2017
ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582)
Date: Sept. 22, 2017 · CIK: 0001232582 · Accession: 0000000000-17-033712
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File numbers found in text: 333-220459
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Mail Stop 3233 September 22, 2017 Via E -Mail David A. Brooks 14185 Dallas Parkway, Suite 1100 Dallas, Texas 75254 Re: Ashford Hospitality Trust, Inc. Registration Statement on Form S-3 Filed September 14 , 2017 File No. 333-220459 Dear Mr. Brooks : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joshua Lobert, Staff Attorney, at (202) 551 -7150 with any questions. Sincerely, /s/ Tom Kluck Tom Kluck Legal Branch Chief Office of Real Estate and Commodities cc: George J. Vlahakos , Esq. Andrews Kurth Kenyon LLP