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SEC Comment Letter for Hyatt Hotels Corp (H) (CIK 0001468174) (H) — May 8, 2014

Hyatt Hotels Corp (H) (CIK 0001468174)
Date: May 8, 2014 · CIK: 0001468174 · Accession: 0000000000-14-023586

AI Filing Summary & Sentiment

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Document Type
Confidence
SEC Posture
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Summary

Reasoning

File numbers found in text: 001-34521

Date
May 8, 2014
Author
/s/ Daniel L. Gordon
Form
UPLOAD
Company
Hyatt Hotels Corp (H) (CIK 0001468174)

Letter

May 8 , 2014 Via E -mail Gebhard F. Rainer Executive Vice President and Chief Financial Officer Hyatt Hotels Corporation 71 South Wacker Drive, 12th Floor Chicago, IL 60606

Re: Hyatt Hotels Corporation Form 10 -K for the Year Ended December 31 , 2013 Filed February 18 , 201 4 File No. 001-34521

Dear M r. Rainer :

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 la ws 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/ Daniel L. Gordon

Show Raw Text
May 8 , 2014

Via E -mail
Gebhard F. Rainer
Executive Vice President and Chief Financial Officer
Hyatt Hotels Corporation
71 South Wacker Drive, 12th Floor
Chicago, IL 60606

Re: Hyatt Hotels Corporation
 Form 10 -K for the Year Ended December 31 , 2013
 Filed February 18 , 201 4
File No. 001-34521

Dear M r. Rainer :

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 la ws 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/ Daniel L. Gordon

Daniel L. Gordon
Branch Chief