SEC Comment Letter for Summit Hotel Properties, Inc. (INN, INN-PE, INN-PF) (CIK 0001497645) (INN) — Oct 26, 2012
Summit Hotel Properties, Inc. (INN, INN-PE, INN-PF) (CIK 0001497645)
Date: Oct. 26, 2012 · CIK: 0001497645 · Accession: 0000000000-12-059140
AI Filing Summary & Sentiment
Reasoning
Letter
October 26, 2012 Via E-mail Mr. Stuart J. Becker Chief Financial Officer Summit Hotel Properties, Inc. 2701 South Minnesota Avenue, Suite 2 Sioux Falls, SD 57105
Re: Summit Hotel Properties, Inc. Form 10 -K for the Year Ended December 31, 2011 Filed February 2 8, 201 2 File No. 1-35074 Summit Hotel OP, LP Form 10 -K for the Year Ended December 31, 2011 Filed February 28, 2012 File No. 0-54273
Dear M r. Becker :
We have completed our review of your filings. 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 s and the company may not as sert 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 s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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October 26, 2012
Via E-mail
Mr. Stuart J. Becker
Chief Financial Officer
Summit Hotel Properties, Inc.
2701 South Minnesota Avenue, Suite 2
Sioux Falls, SD 57105
Re: Summit Hotel Properties, Inc.
Form 10 -K for the Year Ended December 31, 2011
Filed February 2 8, 201 2
File No. 1-35074
Summit Hotel OP, LP
Form 10 -K for the Year Ended December 31, 2011
Filed February 28, 2012
File No. 0-54273
Dear M r. Becker :
We have completed our review of your filings. 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 s and the company may not as sert 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 s to be certain that the filing s includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
Daniel L. Gordon
Branch Chief