SEC Comment Letter for Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810) (SHO) — May 17, 2013
Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810)
Date: May 17, 2013 · CIK: 0001295810 · Accession: 0000000000-13-027259
AI Filing Summary & Sentiment
Reasoning
Letter
May 16 , 2013 Via E -mail Mr. Bryan A. Giglia Chief Financial Officer Sunstone Hotel Investors, Inc. 120 Vantis, Suite 350 Aliso Viejo, CA 92656
Re: Sunstone Hotel Investors, Inc. Form 10-K Filed February 25, 2013 File No. 001 -32319
Dear Mr. Giglia :
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 federal securities laws of the United States. We urge all persons who are res ponsible 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 rules require.
Sincerely,
/s/ Jonathan Wiggins
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May 16 , 2013 Via E -mail Mr. Bryan A. Giglia Chief Financial Officer Sunstone Hotel Investors, Inc. 120 Vantis, Suite 350 Aliso Viejo, CA 92656 Re: Sunstone Hotel Investors, Inc. Form 10-K Filed February 25, 2013 File No. 001 -32319 Dear Mr. Giglia : 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 federal securities laws of the United States. We urge all persons who are res ponsible 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 rules require. Sincerely, /s/ Jonathan Wiggins Jonathan Wiggins Staff Accountant