SEC Comment Letter for Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810) (SHO) — Aug 14, 2014
Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810)
Date: Aug. 14, 2014 · CIK: 0001295810 · Accession: 0000000000-14-041214
AI Filing Summary & Sentiment
Reasoning
Letter
August 14, 2014 Via E -mail Mr. Bryan A. Giglia Chief Financial Officer Sunstone Hotel Investors, Inc. 120 Vantis, Suite 350 Aliso Viejo, CA 92656 Sunstone Hotel Investors, Inc. Schedule 14A Filed March 25, 2014 File No. 1 -32319
Re: Sunstone Hotel Investors, Inc. Form 10-K Filed February 25, 2014 File No. 1 -32319
Dear Mr. Giglia :
We have completed our review of your filing s. 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 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 Excha nge Act of 1934 and all applicable rules require.
You may contact Isaac Esquivel, Staff Accountant, at (202) 551 -3395 or me at (202) 551 - 3429 if you have questions regarding comment s on the financial statements and re lated matters. Please contact Folake Ayoola, Staff Attorney, at (202) 551 -3673 or Jennifer Gowetski, Staff Attorney, at (202) 551 -3401 with any other questions.
Sincerely,
/s/ Kristi Marrone
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August 14, 2014 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, 2014 File No. 1 -32319 Sunstone Hotel Investors, Inc. Schedule 14A Filed March 25, 2014 File No. 1 -32319 Dear Mr. Giglia : We have completed our review of your filing s. 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 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 Excha nge Act of 1934 and all applicable rules require. You may contact Isaac Esquivel, Staff Accountant, at (202) 551 -3395 or me at (202) 551 - 3429 if you have questions regarding comment s on the financial statements and re lated matters. Please contact Folake Ayoola, Staff Attorney, at (202) 551 -3673 or Jennifer Gowetski, Staff Attorney, at (202) 551 -3401 with any other questions. Sincerely, /s/ Kristi Marrone Kristi Marrone Staff Accountant