SEC Comment Letter for Travel & Leisure (TNL) — Dec 11, 2014
Travel & Leisure Co.
Date: Dec. 11, 2014 · CIK: 0001361658 · Accession: 0000000000-14-064130
AI Filing Summary & Sentiment
Referenced dates: October 29, 2014
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE December 10, 2014 Via E -mail Stephen P. Holmes Chairman and Chief Executive 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, 2013 Filed February 14, 2014 File No. 1 -32876
Dear Mr. Holmes :
We refer you to our comment letter dated October 29, 2014, regarding business contacts with Cuba, Sudan and Syria. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments d o 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 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/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
December 10, 2014
Via E -mail
Stephen P. Holmes
Chairman and Chief Executive 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, 2013
Filed February 14, 2014
File No. 1 -32876
Dear Mr. Holmes :
We refer you to our comment letter dated October 29, 2014, regarding business contacts
with Cuba, Sudan and Syria. We have completed our review of this subject matter. We remind
you that our comments or changes to disclosure in response to our comments d o 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 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/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Sonia Barros
Assistant Director
Division of Corporation Finance