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SEC Comment Letter 0000000000-26-004136 to Sunstone Hotel Investors, Inc. (SHO)

Sunstone Hotel Investors, Inc.
Date: April 23, 2026 · CIK: 0001295810 · Accession: 0000000000-26-004136

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File numbers found in text: 001-32319

Date
April 23, 2026
Author
Division of
Form
UPLOAD
Company
Sunstone Hotel Investors, Inc.

Letter

Re: Sunstone Hotel Investors, Inc. Form 10-K for the year ended December 31, 2025 Filed on February 27, 2026 Form 8-K filed on February 27, 2026 File No. 001-32319 Dear Aaron Reyes:

April 23, 2026

Aaron Reyes Chief Financial Officer Sunstone Hotel Investors, Inc. 15 Enterprise, Suite 200 Aliso Viejo, California 92656

We have completed our review of your filings. 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.

Sincerely,
Division of
Corporation Finance
Office of Real Estate
& Construction

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                          April 23, 2026

Aaron Reyes
Chief Financial Officer
Sunstone Hotel Investors, Inc.
15 Enterprise, Suite 200
Aliso Viejo, California 92656

        Re: Sunstone Hotel Investors, Inc.
            Form 10-K for the year ended December 31, 2025
            Filed on February 27, 2026
            Form 8-K filed on February 27, 2026
            File No. 001-32319
Dear Aaron Reyes:

       We have completed our review of your filings. 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.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
</TEXT>
</DOCUMENT>