SEC Comment Letter for Summit Hotel Properties, Inc. (INN, INN-PE, INN-PF) (CIK 0001497645) (INN) — Oct 17, 2017
Summit Hotel Properties, Inc. (INN, INN-PE, INN-PF) (CIK 0001497645)
Date: Oct. 17, 2017 · CIK: 0001497645 · Accession: 0000000000-17-036665
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35074
Letter
Mail Stop 3233 October 1 7, 2017 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 fis cal year ended December 31, 2016 Filed February 23, 2017 Form 8 -K Filed August 2, 2017 File No. 001-35074
Dear Mr. Dowell :
We have completed our review of your filings . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Kristi Marrone
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Mail Stop 3233 October 1 7, 2017 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 fis cal year ended December 31, 2016 Filed February 23, 2017 Form 8 -K Filed August 2, 2017 File No. 001-35074 Dear Mr. Dowell : We have completed our review of your filings . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Kristi Marrone Kristi Marrone Staff Accountant Office of Real Estate & Commodities