SEC Comment Letter 0000000000-23-006039 to Travel & Leisure Co. (TNL) (CIK 0001361658) (TNL)
Travel & Leisure Co. (TNL) (CIK 0001361658)
Date: June 7, 2023 · CIK: 0001361658 · Accession: 0000000000-23-006039
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File numbers found in text: 001-32876
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United States securities and exchange commission logo
June 7, 2023
Michael A. Hug
Chief Financial Officer
Travel & Leisure Co.
6277 Sea Harbor Drive
Orlando, FL 32821
Re:Travel & Leisure Co.
Form 10-K for fiscal year ended December 31, 2022
Filed February 22, 2023
File No. 001-32876
Dear Michael A. Hug:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction