SEC Comment Letter for Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810) (SHO) — Aug 25, 2015
Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810)
Date: Aug. 25, 2015 · CIK: 0001295810 · Accession: 0000000000-15-042991
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August 25, 2015 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 for the year ended December 31, 2014 Filed February 19, 2015 Form 8 -K filed February 17, 2015 File No. 1 -32319 Dear Mr. Giglia : We have completed our review of your filings . 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 Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jaime G. John Jaime G. John Branch Chief