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SEC Company Response from Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810) (SHO) — Nov 17, 2005

Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810)
Date: Nov. 17, 2005 · CIK: 0001295810 · Accession: 0001193125-05-228532

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File numbers found in text: 333-129258

Date
November 17, 2005
Author
/s/ ALISON S. RESSLER
Form
CORRESP
Company
Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI) (CIK 0001295810)

Letter

Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 Form S-3 Filed on October 27, 2005 File No. 333-129258

Re: Sunstone Hotel Investors, Inc.

Dear Mr. Ossias:

On behalf of our client, Sunstone Hotel Investors, Inc. (the “Company”), we hereby respond to the oral comment of the staff (the “Staff”) of the Securities and Exchange Commission to the Company’s Registration Statement on Form S-3 (the “Form S-3”) referred to above. With respect to footnote 3 on page 31 of the Form S-3, the Staff orally inquired as to why it was appropriate to register 599,355 shares of common stock of the Company that had not yet been purchased by Security Capital Preferred Growth Incorporated (“Security Capital”). In response to the Staff’s comment, the disclosure in Amendment No. 2 to the Form S-3, which was filed on November 16, 2005, has been revised to remove the 599,355 shares of common stock to be acquired on December 29, 2005 by Security Capital from the securities to be registered for sale under the Form S-3.

If you have any questions regarding this response or need any additional information, please call me at (310) 712-6630.

Very truly yours,
/s/ ALISON S. RESSLER

Show Raw Text
CORRESP
1
filename1.htm

Correspondence to the SEC

 November 17, 2005

 Geoffrey Ossias

 Division of Corporation Finance

 Securities and Exchange Commission

 450 Fifth Street, N.W.

 Washington, D.C. 20549

 Re: Sunstone Hotel Investors, Inc.

 Form S-3 Filed on
October 27, 2005

 File No. 333-129258

 Dear Mr. Ossias:

 On behalf of our client, Sunstone Hotel Investors, Inc. (the “Company”), we hereby respond to the oral comment of the staff (the
“Staff”) of the Securities and Exchange Commission to the Company’s Registration Statement on Form S-3 (the “Form S-3”) referred to above. With respect to footnote 3 on page 31 of the Form S-3, the Staff orally inquired as
to why it was appropriate to register 599,355 shares of common stock of the Company that had not yet been purchased by Security Capital Preferred Growth Incorporated (“Security Capital”). In response to the Staff’s comment, the
disclosure in Amendment No. 2 to the Form S-3, which was filed on November 16, 2005, has been revised to remove the 599,355 shares of common stock to be acquired on December 29, 2005 by Security Capital from the securities to be registered
for sale under the Form S-3.

 If you have any questions
regarding this response or need any additional information, please call me at (310) 712-6630.

Very truly yours,

/s/ ALISON S. RESSLER

Alison S. Ressler

cc:
Elaine Wolff

(Securities and Exchange Commission)

Jon D. Kline

(Sunstone Hotel Investors, Inc.)