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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

AI Filing Summary & Sentiment

File numbers found in text: 333-220459

Date
September 22, 2017
Author
/s/ Tom Kluck
Form
UPLOAD
Company
ASHFORD HOSPITALITY TRUST INC (AHT, AHT-PD, AHT-PF, AHT-PG, AHT-PH, AHT-PI) (CIK 0001232582)

Letter

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

Show Raw Text
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