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
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File numbers found in text: 001-34521
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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