SEC Comment Letter for Travel & Leisure (TNL) — Sep 11, 2012
Travel & Leisure Co.
Date: Sept. 11, 2012 · CIK: 0001361658 · Accession: 0000000000-12-049427
AI Filing Summary & Sentiment
Letter
September 10, 2012 Thomas G. Conforti Chief Financial Officer Wyndham Worldwide Corporation 22 Sylvan Way Parsippany, New Jersey 07054
Re: Wyndham Worldwide Corporation Form 10 -K for the fiscal year ended December 31, 2011 Filed February 17, 2012 File No. 001 -32876
Dear Mr. Conforti :
We have completed our review of your filing . 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 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 accura cy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Gowetski
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September 10, 2012 Thomas G. Conforti Chief Financial Officer Wyndham Worldwide Corporation 22 Sylvan Way Parsippany, New Jersey 07054 Re: Wyndham Worldwide Corporation Form 10 -K for the fiscal year ended December 31, 2011 Filed February 17, 2012 File No. 001 -32876 Dear Mr. Conforti : We have completed our review of your filing . 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 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 accura cy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Gowetski Jennifer Gowetski Senior Counsel