SEC Comment Letter for Hyatt Hotels Corp (H) (CIK 0001468174) (H) — Jun 9, 2015
Hyatt Hotels Corp (H) (CIK 0001468174)
Date: June 9, 2015 · CIK: 0001468174 · Accession: 0000000000-15-030722
AI Filing Summary & Sentiment
Reasoning
Letter
June 9, 2015 Via E -mail Mr. Atish Shah Chief Financial Officer 71 South Wacker Drive 12th Floor Chicago, IL 60606
Re: Hyatt Hotels Corporation Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 18, 2015 File No. 1 -34521
Dear Mr. Shah :
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 United States. We urge all persons who are res ponsible 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 9, 2015 Via E -mail Mr. Atish Shah Chief Financial Officer 71 South Wacker Drive 12th Floor Chicago, IL 60606 Re: Hyatt Hotels Corporation Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 18, 2015 File No. 1 -34521 Dear Mr. Shah : 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 United States. We urge all persons who are res ponsible 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 Senior Assistant Chief Accountant