SEC Comment Letter for Summit Hotel Properties, Inc. (INN, INN-PE, INN-PF) (CIK 0001497645) (INN) — Jul 21, 2014
Summit Hotel Properties, Inc. (INN, INN-PE, INN-PF) (CIK 0001497645)
Date: July 21, 2014 · CIK: 0001497645 · Accession: 0000000000-14-036760
AI Filing Summary & Sentiment
Reasoning
Letter
July 21, 2014 Via E -mail Mr. Paul Ruiz Chief Accounting Officer Interim Chief Financial Officer Summit Hotel Properties, Inc. 12600 Hill Country Boulevard, Suite R -100 Austin, TX 78738
Re: Summit Hotel Properties, Inc. Form 10 -K for the Year Ended December 31, 2013 Filed March 25, 2014 File No. 1-35074
Dear Mr. Ruiz :
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 securitie s laws 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/ Jennifer Gowetski
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July 21, 2014 Via E -mail Mr. Paul Ruiz Chief Accounting Officer Interim Chief Financial Officer Summit Hotel Properties, Inc. 12600 Hill Country Boulevard, Suite R -100 Austin, TX 78738 Re: Summit Hotel Properties, Inc. Form 10 -K for the Year Ended December 31, 2013 Filed March 25, 2014 File No. 1-35074 Dear Mr. Ruiz : 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 securitie s laws 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/ Jennifer Gowetski Jennifer Gowetski Senior Counsel