SEC Comment Letter for Travel & Leisure (TNL) — Jun 21, 2013
Travel & Leisure Co.
Date: June 21, 2013 · CIK: 0001361658 · Accession: 0000000000-13-033991
AI Filing Summary & Sentiment
File numbers found in text: 001-32876
Letter
June 21, 2013 Via E -mail Thomas G. Conforti Chief Financial Officer Wyndham Worldwide Corporation 22 Sylvan Way Parsippany, NJ 07054
Re: Wyndham Worldwide Corporation Form 10 -K for the Fiscal Year Ended December 31 , 2012 Filed February 15, 2013 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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June 21, 2013 Via E -mail Thomas G. Conforti Chief Financial Officer Wyndham Worldwide Corporation 22 Sylvan Way Parsippany, NJ 07054 Re: Wyndham Worldwide Corporation Form 10 -K for the Fiscal Year Ended December 31 , 2012 Filed February 15, 2013 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Branch Chief