SEC Comment Letter for Travel & Leisure (TNL) — May 19, 2011
Travel & Leisure Co.
Date: May 19, 2011 · CIK: 0001361658 · Accession: 0000000000-11-031367
AI Filing Summary & Sentiment
Letter
May 19, 2011 Mr. Stephen P. Holmes Chairman and Chief Executive Officer Wyndham Worldwide Corporation 22 Sylvan Way Parsippany, NJ 07054 RE: Wyndham Worldwide Corporation Form 10-K for the Fiscal Ye ar Ended Decem ber 31, 2010 Filed February 22, 2011 File No. 1-32876
Dear Mr. Holmes: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
Daniel L. Gordon B r a n c h C h i e f
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May 19, 2011
Mr. Stephen P. Holmes Chairman and Chief Executive Officer Wyndham Worldwide Corporation 22 Sylvan Way Parsippany, NJ 07054 RE: Wyndham Worldwide Corporation
Form 10-K for the Fiscal Ye ar Ended Decem ber 31, 2010
Filed February 22, 2011 File No. 1-32876
Dear Mr. Holmes:
We have completed our review of your f iling. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
Daniel L. Gordon B r a n c h C h i e f