SEC Comment Letter for Summit Hotel Properties, Inc. (INN, INN-PE, INN-PF) (CIK 0001497645) (INN) — Aug 28, 2015
Summit Hotel Properties, Inc. (INN, INN-PE, INN-PF) (CIK 0001497645)
Date: Aug. 28, 2015 · CIK: 0001497645 · Accession: 0000000000-15-043511
AI Filing Summary & Sentiment
Reasoning
Letter
Mailstop 3233 August 28, 2015 Via E -mail Greg A. Dowell Executive Vice President, Chief Financial Officer and Treasurer Summit Hotel Properties, Inc. 12600 Hill Country Boulevard, Suite R-100 Austin , TX 78738
Re: Summit Hotel Properties, Inc. Form 10-K for the fiscal year ended December 31, 2014 Filed March 2, 2015 File No. 1 -35074
Dear Mr. Dowell:
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 o r 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 to be certain that the filing includes the information the Securities Exchange Act o f 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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Mailstop 3233 August 28, 2015 Via E -mail Greg A. Dowell Executive Vice President, Chief Financial Officer and Treasurer Summit Hotel Properties, Inc. 12600 Hill Country Boulevard, Suite R-100 Austin , TX 78738 Re: Summit Hotel Properties, Inc. Form 10-K for the fiscal year ended December 31, 2014 Filed March 2, 2015 File No. 1 -35074 Dear Mr. Dowell: 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 o r 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 to be certain that the filing includes the information the Securities Exchange Act o f 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Senior Assistant Chief Accountant Office of Real Estate and Commodities